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Amendment No. 1 Miluna Acquisition Corp* E9 Non-accelerated Filer true true false On April 23, 2026, the board of directors (the “SPAC Board”) and the special committee of the SPAC Board (the “Special Committee”) of Miluna Acquisition Corp (“SPAC” or “Miluna”), a Cayman Islands exempted company, unanimously approved the Business Combination Agreement, dated April 23, 2026, by and among SPAC, Kukugan Invest, a Cayman Islands exempted company (“Parent” or “Kukugan”), and CADV Ventures S.A., a Polish company and a wholly-owned subsidiary of Parent (the “Company” or “CADV”) (as it may be further amended, restated, supplemented or otherwise modified from time to time, the “Business Combination Agreement”), pursuant to which the following will occur: Parent will merge with and into the SPAC, with the SPAC continuing as the surviving company, as a result of which the Company shall become a wholly-owned subsidiary of the surviving company (the “Merger” or the “Business Combination,” and the time of the Merger, the “Effective Time”). Following the Effective Time, Miluna will be renamed Kukugan Corp and is referred to herein as “PubCo.” The transactions contemplated by the Business Combination Agreement are referred to herein as the “Transactions.” A copy of the Business Combination Agreement is attached to the accompanying proxy statement/prospectus as Annex A. Compensation to be Received by the Sponsor and SPAC’s Directors and Officers Set forth below is a summary of the amount of compensation and securities received, to be received or that may be received by the Sponsor, and SPAC’s directors, officers and their affiliates in connection with the Business Combination and related transactions. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%">Entity/Individual</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Securities Issued or to be Issued</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Other Compensation</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Sponsor</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGEpKDMpIERlLVNQQUMgRm9yZXBhcnQsIENvbXBlbnNhdGlvbgA_" id="xdx_90C_espac--DeSpacForepartSecuritiesIssuedOrToBeIssuedShares_c20260827__20260827__spac--SpacSponsorAffiliateOrPromoterAxis__custom--SponsorMember__spac--CompensationNatureAxis__custom--PrivatePlacementUnitsMember_zfn2aQBwzCI4">203,100 Private Placement Units purchased simultaneously with the closing of the IPO and the over-allotment option of the underwriters of the IPO.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Continued indemnification and the continuation of directors’ and officers’ liability insurance after the Business Combination.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Sponsor, Officers and Directors</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Repayment of working capital loans that our sponsor, officers, directors or their affiliates may, but are not obligated to, loan us from time to time, in whatever amount they deem reasonable in their sole discretion, to finance transaction costs, or the issuance of Private Placement Units upon the conversion of up to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGEpKDMpIERlLVNQQUMgRm9yZXBhcnQsIENvbXBlbnNhdGlvbgA_" id="xdx_909_espac--DeSpacForepartPricePaidOrToBePaidForSecuritiesTotalAmount_c20260827__20260827__spac--SpacSponsorAffiliateOrPromoterAxis__custom--SponsorOfficersAndDirectorsMember__spac--CompensationNatureAxis__custom--WorkingCapitalLoanMember_z3RQUfly8Lhe">3,000,000 of such working capital loans.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$10,000 per month until the closing of the initial business combination or the liquidation.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Continued indemnification and the continuation of directors’ and officers’ liability insurance after the Business Combination.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">The Sponsor and officers and directors of SPAC collectively own 1,700,000 Insider Shares, or approximately $0.014 per share.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Reimbursement for any out-of-pocket expenses related to identifying, investigating and completing an initial business combination; no such amounts are outstanding as of the date of this proxy statement/prospectus.</td></tr> </table> 203100 3000000 Potential conflicts of interest in connection with the Business Combination <div>There may be actual or potential material conflicts of interest between or among (i) the Sponsor and SPAC’s officers and directors, and the Company’s officers and directors and (ii) SPAC Unaffiliated Shareholders. Such conflicts of interest may include a material conflict of interest arising in determining whether to proceed with the Business Combination, the shares to be issued to the Sponsor and SPAC’s officers and directors in connection with the Business Combination, and the reimbursement of loans and advances. In particular, Mr. Lin’s relationships and prior affiliations with SPAC, the Sponsor, Parent and CADV give rise to material potential conflicts of interest in connection with the Business Combination. Because CADV is controlled by Mr. Lin, SPAC has entered into a business combination transaction with a company controlled by SPAC’s former chief executive officer and the former sole director of the Sponsor. On one hand, Mr. Lin may benefit from the completion of the Business Combination because, if the Business Combination is consummated, Mr. Lin’s direct 25,000 Insider Shares and his indirect economic interest in the Sponsor’s 1,645,000 Insider Shares and 203,100 Private Placement Units may retain value and avoid forfeiture, expiration or loss of value that could occur if SPAC fails to complete a business combination. Conversely, the Sponsor and SPAC’s officers and directors may benefit from Mr. Lin’s identification, reorganization and control of CADV as a potential business combination target because Mr. Lin’s control of CADV may facilitate CADV’s approval of the Business Combination and increase the likelihood that SPAC will complete a business combination. If SPAC completes the Business Combination, the Sponsor and SPAC’s officers and directors may avoid the forfeiture or loss of value of their SPAC securities, including the Sponsor’s 1,645,000 Insider Shares and 203,100 Private Placement Units and the 55,000 Insider Shares owned by SPAC’s officers and directors. These interests may create incentives for the Sponsor and SPAC’s officers and directors to support the Business Combination even if it is not in the best interests of Public Shareholders. See the section entitled “The Business Combination — Interests of Certain SPAC Persons in the Business Combination,” “The Business Combination — Interests of the Parent Shareholder and the Parent Closing Shareholders in the Business Combination” and “The Business Combination — Compensation to be Received by the Sponsor and SPAC’s Officers and Directors in Connection with the Business Combination” for more information. </div> These interests include, among other things: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Sponsor and directors and officers of SPAC hold 1,700,000 Insider Shares, initially purchased for $0.014 per share. Such 1,700,000 PubCo Class A Ordinary Shares that the Sponsor and directors and officers of SPAC will hold upon consummation of the Business Combination, if unrestricted and freely tradable, would have an aggregate value of approximately $17.19 million based on the closing price of $10.11 per SPAC Ordinary Share on Nasdaq on July 2, 2026, the most recent practicable date prior to the date of this proxy statement/prospectus. However, given such PubCo Ordinary Shares will be subject to lock-up restrictions, we believe such shares will have less value.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Given the differential in the purchase price that the Sponsor paid for the Insider Shares as compared to the price of the SPAC Ordinary Shares included in the SPAC Units sold in the IPO, the Sponsor may earn a positive rate of return on its investment even if the PubCo Ordinary Shares trade below $10.00 per share and the Public Shareholders experience a negative rate of return following the Closing. Accordingly, the economic interests of the Sponsor diverge from the economic interests of Public Shareholders because the Sponsor will realize a gain on their investment at times when the Public Shareholders realize a loss.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Sponsor purchased 203,100 Private Placement Units for $2,031,000, or $10.00 per Private Placement Unit, in a private placement that closed simultaneously with the IPO. Each Private Placement Unit consists of one SPAC Ordinary Share and one SPAC Warrant. Following the Business Combination, the 203,100 PubCo Ordinary Shares that the Sponsor will receive upon conversion of such Private Placement Units, if unrestricted and freely tradable, would have had an aggregate market value of approximately $2.05 million based on the closing price of $10.11 per SPAC Ordinary Share on Nasdaq on July 2, 2026, the most recent practicable date prior to the date of this proxy statement/prospectus. However, given such PubCo Ordinary Shares will be subject to lock-up restrictions, we believe such shares will have less value.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Each of the Sponsor and the directors and officers of SPAC will lose its entire investment in us, valued at approximately $2,055,638 for the Sponsor, if we do not complete a business combination by April 24, 2027 (or up to July 24, 2027 if the original date is extended as described in the prospectus relating to the IPO, subject to applicable law). If we do not consummate a business combination by such date, as promptly as reasonable but not more than ten business days thereafter, we will redeem the Public Shares for a pro rata portion of the funds held in the Trust Account, subject to our obligations under Cayman Islands law to provide for the claims of creditors and the requirements of other applicable law. In such event, the 1,700,000 Insider Shares and 203,100 Private Placement Units held by the Sponsor and the directors and officers of SPAC, may be worth very little, because following the redemption of Public Shares, we would likely have few, if any, net assets and because the Sponsor have agreed to waive their rights to liquidating distributions from the Trust Account with respect to such shares if we fail to complete a business combination within the required period. Additionally, in such event, the 203,100 SPAC Warrants underlying the Private Placement Units held by the Sponsor will expire and become worthless.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Shang Ju Lin, SPAC’s former chief executive officer and director and the former sole director and sole shareholder of the Sponsor, is the Parent Shareholder and ultimately controls CADV. In this capacity, Mr. Lin identified and reorganized CADV and presented it to the SPAC Board as a potential business combination target. As the ultimate controlling person of CADV through KKXX Investment, Mr. Lin has the ability to influence CADV’s approval of the Business Combination. This relationship may facilitate the identification and consummation of a business combination and may benefit the Sponsor and SPAC’s officers and directors by increasing the likelihood of completing a business combination within the required timeframe, thereby preserving the value of their entire investment in SPAC, which would otherwise be worthless if the SPAC does not complete a business combination by April 24, 2027 (or up to July 24, 2027 if the original date is extended as described in the prospectus relating to the IPO, subject to applicable law).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Sponsor and the SPAC’s officers and directors have agreed not to redeem any of the SPAC Ordinary Shares held by them in connection with a shareholder vote to approve the Business Combination.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">If the Trust Account is liquidated, the Sponsor has agreed to indemnify us to ensure that the proceeds in the Trust Account are not reduced below $10.00 per Public Share, or such lesser amount per Public Share as is in the Trust Account on the liquidation date, by the claims of prospective target businesses with which we have entered into a letter of intent, confidentiality or similar agreement or business combination agreement or claims of any third party for services rendered or products sold to us (other than our independent registered public accounting firm and the Representatives), but only if such a vendor or target business has not executed a waiver of any and all rights to seek access to the Trust Account.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The SPAC’s existing and former officers and directors will be eligible for continued indemnification and continued coverage under a directors’ and officers’ liability insurance policy for a period of six (6) years after the Business Combination. Additionally, pursuant to the Letter Agreement and the Indemnification Agreement, the indemnification of the Sponsor, respectively, will survive the Closing.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In connection with the Closing, the Sponsor and the SPAC’s current officers and directors would be entitled to the repayment of any outstanding working capital loans and advances that have been made to the SPAC. In order to finance transaction costs in connection with a business combination, the Sponsor or certain of the SPAC’s officers or directors may, but are not obligated to, loan the SPAC Working Capital Loans. In the event that a business combination does not close, the SPAC may use a portion of the working capital held outside the Trust Account to repay the Working Capital Loans but no proceeds from the Trust Account would be used to repay the Working Capital Loans. Up to $3,000,000 of such Working Capital Loans may be convertible into private placement units at $10.00 per unit at the option of the lender. The units would be identical to the Private Placement Units. As of the date of this proxy statement/prospectus, no such Working Capital Loans are outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Additionally, the Sponsor would be entitled to the repayment of any loans that have been made to the SPAC pursuant to Sponsor Loan. In the event that a business combination does not close, the SPAC may use a portion of the working capital held outside the Trust Account to repay the Sponsor Loan, but no proceeds from the Trust Account would be used to repay the Sponsor Loan. As of the date of this proxy statement/prospectus, there is no outstanding balance under the Sponsor Loan.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Upon the Closing, subject to the terms and conditions of the Business Combination Agreement, the Sponsor, and the SPAC’s current officers and directors and their respective affiliates may be entitled to reimbursement for any reasonable out-of-pocket expenses related to identifying, investigating and consummating an initial business combination, and repayment of any other loans. As of the date of this proxy statement/prospectus, no reimbursable out-of-pocket expenses, advances, and other loans were outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The fact that Luhuan Zhong is expected to be a director of PubCo following the Business Combination. As such, in the future, he may receive fees for his service as a director, which may consist of cash or stock-based awards, and any other remuneration that the PubCo Board determines to pay its non-employee directors.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Pursuant to the Registration Rights Agreement, the SPAC’s officers and directors, and the Sponsor and its members will have customary registration rights, including demand and piggy-back rights, subject to cooperation and cut-back provisions with respect to the PubCo Ordinary Shares held by such parties following the consummation of the Business Combination. It is estimated that the Sponsor and the SPAC’s officers and directors will hold 1,848,100 and 55,000 PubCo Ordinary Shares, respectively, excluding the PubCo Ordinary Shares underlying the PubCo Warrant, which are eligible for registration.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The continued indemnification of former and current directors and officers of SPAC and the Sponsor and the continuation of directors’ and officers’ liability insurance after the Business Combination.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The fact that the Sponsor and SPAC’s current directors and officers may be incentivized to complete the Business Combination, or an alternative initial business combination, with a less favorable company or on terms less favorable to shareholders, rather than to liquidate, which would cause the Sponsor to lose its entire investment. As a result, the Sponsor may have a conflict of interest in determining whether CADV is an appropriate business with which to complete a business combination and/or in evaluating the terms of the Business Combination.</td></tr> </table> ABOUT THIS PROXY STATEMENT/PROSPECTUS This document, which forms part of a registration statement on Form S-4 filed with the U.S. Securities and Exchange Commission (“SEC”) by Miluna and CADV, as the co-registrant (File No. 333- ), constitutes a prospectus of Miluna and CADV under Section 5 of the Securities Act of 1933, as amended (the “Securities Act”), with respect to the PubCo Ordinary Shares to be issued to CADV shareholders if the Business Combination is consummated. This document also constitutes a notice of meeting and a proxy statement of Miluna under Section 14(a) of the Exchange Act with respect to the EGM at which SPAC Shareholders will be asked to consider and vote upon proposals to adopt and approve the Business Combination Agreement and the transactions contemplated thereby, including the Business Combination, by the approval and adoption of the Business Combination Proposal. <p class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0LCBEZS1TUEFDIFRyYW5zYWN0aW9uAA__" id="xdx_98E_espac--DeSpacBackgroundProspectusSummaryTextBlock_c20260827__20260827_gBFDSBPSTB-ZUECK_zHuFT9hxsZ0l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">This proxy statement/prospectus is dated as of the date set forth on the cover hereof. You should not assume that the information contained in this proxy statement/prospectus is accurate as of any date other than that date on the cover hereof, or the date referenced herein, as applicable. Neither the mailing of this proxy statement/prospectus to SPAC Shareholders nor the issuance by the PubCo of its securities in connection with the Business Combination will create any implication to the contrary. <div id="xdx_C01_gBFDSBPSTB-ZUECK_zqX8nH95Tgti"> Information contained in this proxy statement/prospectus regarding Miluna and its business, operations, management and other matters has been provided by Miluna and its representatives and information contained in this proxy statement/prospectus regarding CADV and its business, operations, management and other matters has been provided by CADV and its representatives. This proxy statement/prospectus does not constitute an offer to sell or a solicitation of an offer to buy any securities, or the solicitation of a proxy or consent, in any jurisdiction to or from any person to whom it is unlawful to make any such offer or solicitation in such jurisdiction. If you would like additional copies of this proxy statement/prospectus or if you have questions about the Business Combination or the proposals to be presented at the EGM, please contact Miluna’s proxy solicitor listed herein. You will not be charged for any of the documents that you request. In order for you to receive the timely delivery of the documents in advance of the EGM to be held on [ ], 2026, you must request the information by [ ], 2026. You may also obtain additional information about Miluna from documents filed with the SEC by following the instructions in the section entitled “Where You Can Find More Information” beginning on page 229 of the accompanying proxy statement/prospectus. </div> This proxy statement/prospectus is dated as of the date set forth on the cover hereof. You should not assume that the information contained in this proxy statement/prospectus is accurate as of any date other than that date on the cover hereof, or the date referenced herein, as applicable. Neither the mailing of this proxy statement/prospectus to SPAC Shareholders nor the issuance by the PubCo of its securities in connection with the Business Combination will create any implication to the contrary. Information contained in this proxy statement/prospectus regarding Miluna and its business, operations, management and other matters has been provided by Miluna and its representatives and information contained in this proxy statement/prospectus regarding CADV and its business, operations, management and other matters has been provided by CADV and its representatives. This proxy statement/prospectus does not constitute an offer to sell or a solicitation of an offer to buy any securities, or the solicitation of a proxy or consent, in any jurisdiction to or from any person to whom it is unlawful to make any such offer or solicitation in such jurisdiction. If you would like additional copies of this proxy statement/prospectus or if you have questions about the Business Combination or the proposals to be presented at the EGM, please contact Miluna’s proxy solicitor listed herein. You will not be charged for any of the documents that you request. In order for you to receive the timely delivery of the documents in advance of the EGM to be held on [ ], 2026, you must request the information by [ ], 2026. You may also obtain additional information about Miluna from documents filed with the SEC by following the instructions in the section entitled “Where You Can Find More Information” beginning on page 229 of the accompanying proxy statement/prospectus. <div id="xdx_894_espac--DeSpacProspectusSummaryBoardDeterminationTargetCompanyValuationConsideredTextBlock_dU_zPwk6zXjvSJa" style="border: Black 1pt solid; margin: 0pt; padding-right: 0.1in; padding-left: 0.1in; text-indent: 0pt"> The Special Committee’s and the SPAC Board’s Reasons for Approval of the Business Combination Before reaching their respective unanimous decisions on April 23, 2026, the Special Committee and the SPAC Board consulted with its management team, legal counsel and other advisors. The Special Committee and the SPAC Board considered a variety of factors in connection with its evaluation of the Business Combination in approving and recommending the transaction to the Public Shareholders. In light of the complexity of those factors, the Special Committee and the SPAC Board, as a whole, did not consider it practicable to, nor did it attempt to, quantify or otherwise assign relative weights to the specific factors it took into account in reaching its decision. Different individual members of the Special Committee and the SPAC Board may have given different weight to different factors in their evaluation of the Business Combination. Further, the prospectus for the IPO identified the general criteria and guidelines that SPAC believed would be important in evaluating prospective target businesses, although SPAC also indicated it may enter into a business combination with a target business that does not meet these criteria or guidelines. The Special Committee and the SPAC Board considered these criteria in their evaluation of CADV, which include (i) CADV’s management team, (ii) CADV’s business, (iii) CADV’s valuation and projected financial performance, (iv) review of other business combination opportunities reasonably available to SPAC, AND (v) review of selected public companies. The Special Committee and the SPAC Board determined that the Business Combination presents an attractive business opportunity in light of a variety of factors, including its strong and experienced management team, defensible market position, unique product offering and valuation. The Special Committee and the SPAC Board also reviewed the financial analysis and opinion of King Kee to the effect that, as of April 17, 2026, and subject to the procedures followed, assumptions made, qualifications and limitations on the review undertaken and other matters considered by KKG as set forth in its written opinion, the Aggregate Transaction Consideration to be paid by SPAC pursuant to the Business Combination Agreement was fair, from a financial point of view, to the SPAC Unaffiliated Shareholders. The Special Committee and the SPAC Board also considered the potential detriments of the Business Combination to CADV, including CADV’s limited operating history, regulatory risks, the uncertainty of the potential benefits of the Business Combination being achieved, macroeconomic risks, the absence of possible structural protections for minority shareholders, and the risks and costs to SPAC if the Business Combination is not achieved, including the risk that it may result in SPAC being unable to complete a business combination and force SPAC to liquidate. For a description of the Special Committee’s and the SPAC Board’s reasons for the approval of the Business Combination and the unanimous recommendation of the SPAC Board, see the subsection entitled “Proposal No. 1 — The Business Combination Proposal — The Special Committee’s and the SPAC Board’s Reasons for the Approval of the Business Combination”. CADV’s Board of Directors’ Reasons for Approval of the Business Combination CADV’s primary reason and interest in pursuing the Business Combination is the belief that CADV, as part of a public company with access to public finance markets, will be more likely to raise the required working capital funding needed over a period of two or more years to fully, timely and affordably fund its business plan to scale internationally, deepen its product capabilities, and build the commercial infrastructure to support sustained market expansion. As a private company with no hard assets typically needed to obtain asset-based loans and no significant or sustained revenue or operating history, CADV may have been unable to raise the sufficient, affordable and timely funding needed for its business plan. As a private company, CADV lacks the liquidity and potential appreciation in investment, and the public and audited/reviewed business and financial disclosures and reporting history of a public company, which typically make public companies usually more attractive as an investment to investors than private companies. Like many private companies, CADV has found raising sufficient, affordable and timely working capital as a private company is a difficult, time consuming and often unsuccessful endeavor. </div> A secondary reason for CADV in the Business Combination is that a public company can offer stock-based incentive compensation to management and key personnel, which compensation is typically expected by management and key personnel in technology companies, including AI-based technologies companies like CADV, and is important in attracting and retaining executive management, attracting qualified directors, and attracting key technical personnel. A stock-based incentive plan also allows a company to conserve cash for operations that would have otherwise been required to pay out as salary or bonus compensation. While a private company can offer stock-based incentive compensation, such plans lack the liquidity and appreciation potential of, and hence the appeal and perceived value of, a public company’s stock-based incentive compensation. A third reason for pursuing the Business Combination is that the perceived enhanced potential of a public company to raise working capital will possibly permit the payment of competitive and regular cash compensation to CADV executive officers, who are also expected to serve as executive officers of the PubCo. The CADV executive officers have been working without regular, competitive cash compensation. As a part of a public company, CADV may be able to pay regular, cash compensation to retain executive management and, more importantly, attract key personnel needed in the future to implement the CADV business plan, which is expected to be pursued by the PubCo after the consummation of the Business Combination. Interests of Certain SPAC Persons in the Business Combination In considering the unanimous recommendation of the SPAC Board to vote in favor of the Business Combination Proposal, Merger Proposal, Nasdaq Proposal, Advisory Organizational Documents Proposals, Incentive Plan Proposal and Adjournment Proposal, shareholders should keep in mind that the Sponsor and SPAC’s officers and directors, and entities affiliated with them, have interests in such proposals that are different from, or in addition to, the interests of the SPAC Unaffiliated Shareholders. The existence of financial and personal interests of one or more of SPAC’s officers and directors may result in a conflict of interest on the part of such director(s) between what he or they may believe is advisable and in the best interests of SPAC and its shareholders and what he or they may believe is best for himself or themselves in determining to recommend that shareholders vote for the proposals. In addition, the Sponsor has interests in the Business Combination that may conflict with your interests as a shareholder. The personal and financial interests of the Sponsor and SPAC’s directors and officers may have influenced their motivation in identifying and selecting CADV as a business combination target, completing an initial business combination with CADV and influencing the operation of the business following the Closing. Mr. Shang Ju Lin, the Parent Shareholder, who has served as the chief executive officer and chairman of the board of CADV since January 6, 2026, previously served as the chief executive officer and a director of SPAC until his resignation on December 1, 2025, and previously served as the sole director and sole shareholder of the Sponsor. Mr. Lin’s relationships and prior affiliations with SPAC, the Sponsor, Parent and CADV give rise to material potential conflicts of interest in connection with the Business Combination. In considering the recommendation of the SPAC Board to vote for the proposals, SPAC’s shareholders should consider these interests. These interests include, among other things: <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">●</td> <td style="text-align: justify">The Sponsor and directors and officers of SPAC hold 1,700,000 Insider Shares, initially purchased for $0.014 per share. Such 1,700,000 PubCo Class A Ordinary Shares that the Sponsor and directors and officers of SPAC will hold upon consummation of the Business Combination, if unrestricted and freely tradable, would have an aggregate value of approximately $17.19 million based on the closing price of $10.11 per SPAC Ordinary Share on Nasdaq on July 2, 2026, the most recent practicable date prior to the date of this proxy statement/prospectus. However, given such PubCo Ordinary Shares will be subject to lock-up restrictions, we believe such shares will have less value.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Given the differential in the purchase price that the Sponsor paid for the Insider Shares as compared to the price of the SPAC Ordinary Shares included in the SPAC Units sold in the IPO, the Sponsor may earn a positive rate of return on its investment even if the PubCo Ordinary Shares trade below $10.00 per share and the Public Shareholders experience a negative rate of return following the Closing. Accordingly, the economic interests of the Sponsor diverge from the economic interests of Public Shareholders because the Sponsor will realize a gain on their investment at times when the Public Shareholders realize a loss.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">The Sponsor purchased 203,100 Private Placement Units for $2,031,000, or $10.00 per Private Placement Unit, in a private placement that closed simultaneously with the IPO. Each Private Placement Unit consists of one SPAC Ordinary Share and one SPAC Warrant. Following the Business Combination, the 203,100 PubCo Ordinary Shares that the Sponsor will receive upon conversion of such Private Placement Units, if unrestricted and freely tradable, would have had an aggregate market value of approximately $2.05 million based on the closing price of $10.11 per SPAC Ordinary Share on Nasdaq on July 2, 2026, the most recent practicable date prior to the date of this proxy statement/prospectus. However, given such PubCo Ordinary Shares will be subject to lock-up restrictions, we believe such shares will have less value.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Each of the Sponsor and the directors and officers of SPAC will lose its entire investment in us, valued at approximately $2,055,638 for the Sponsor, if we do not complete a business combination by April 24, 2027 (or up to July 24, 2027 if the original date is extended as described in the prospectus relating to the IPO, subject to applicable law). If we do not consummate a business combination by such date, as promptly as reasonable but not more than ten business days thereafter, we will redeem the Public Shares for a pro rata portion of the funds held in the Trust Account, subject to our obligations under Cayman Islands law to provide for the claims of creditors and the requirements of other applicable law. In such event, the 1,700,000 Insider Shares and 203,100 Private Placement Units held by the Sponsor and SPAC’s directors and officers, may be worth very little, because following the redemption of Public Shares, we would likely have few, if any, net assets and because the Sponsor have agreed to waive their rights to liquidating distributions from the Trust Account with respect to such shares if we fail to complete a business combination within the required period. Additionally, in such event, the 203,100 SPAC Warrants underlying the Private Placement Units held by the Sponsor will expire and become worthless.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Mr. Shang Ju Lin, SPAC’s former chief executive officer and director and the former sole director and sole shareholder of the Sponsor, is the Parent Shareholder and ultimately controls CADV. In this capacity, Mr. Lin identified and reorganized CADV and presented it to the SPAC Board as a potential business combination target. As the ultimate controlling person of CADV through KKXX Investment, Mr. Lin has the ability to influence CADV’s approval of the Business Combination. This relationship may facilitate the identification and consummation of a business combination and may benefit the Sponsor and SPAC’s officers and directors by increasing the likelihood of completing a business combination within the required timeframe, thereby preserving the value of their entire investment in SPAC, which would otherwise be worthless if the SPAC does not complete a business combination by April 24, 2027 (or up to July 24, 2027 if the original date is extended as described in the prospectus relating to the IPO, subject to applicable law).</td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">●</td> <td style="text-align: justify">The Sponsor and the SPAC’s officers and directors have agreed not to redeem any of the SPAC Ordinary Shares held by them in connection with a shareholder vote to approve the Business Combination.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">If the Trust Account is liquidated, the Sponsor has agreed to indemnify us to ensure that the proceeds in the Trust Account are not reduced below $10.00 per Public Share, or such lesser amount per Public Share as is in the Trust Account on the liquidation date, by the claims of prospective target businesses with which we have entered into a letter of intent, confidentiality or similar agreement or business combination agreement or claims of any third party for services rendered or products sold to us (other than our independent registered public accounting firm and the Representatives), but only if such a vendor or target business has not executed a waiver of any and all rights to seek access to the Trust Account.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">The SPAC’s existing and former officers and directors will be eligible for continued indemnification and continued coverage under a directors’ and officers’ liability insurance policy for a period of six (6) years after the Business Combination. Additionally, pursuant to the Letter Agreement and the Indemnification Agreement, the indemnification of the Sponsor, respectively, will survive the Closing.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">In connection with the Closing, the Sponsor and the SPAC’s current officers and directors would be entitled to the repayment of any outstanding working capital loans and advances that have been made to the SPAC. In order to finance transaction costs in connection with a business combination, the Sponsor or certain of the SPAC’s officers or directors may, but are not obligated to, loan the SPAC Working Capital Loans. In the event that a business combination does not close, the SPAC may use a portion of the working capital held outside the Trust Account to repay the Working Capital Loans but no proceeds from the Trust Account would be used to repay the Working Capital Loans. Up to $3,000,000 of such Working Capital Loans may be convertible into private placement units at $10.00 per unit at the option of the lender. The units would be identical to the Private Placement Units. As of the date of this proxy statement/prospectus, no such Working Capital Loans are outstanding.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Additionally, the Sponsor would be entitled to the repayment of any loans that have been made to the SPAC pursuant to Sponsor Loan. In the event that a business combination does not close, the SPAC may use a portion of the working capital held outside the Trust Account to repay the Sponsor Loan, but no proceeds from the Trust Account would be used to repay the Sponsor Loan. As of the date of this proxy statement/prospectus, there is no outstanding balance under the Sponsor Loan.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Upon the Closing, subject to the terms and conditions of the Business Combination Agreement, the Sponsor, and the SPAC’s current officers and directors and their respective affiliates may be entitled to reimbursement for any reasonable out-of-pocket expenses related to identifying, investigating and consummating an initial business combination, and repayment of any other loans. As of the date of this proxy statement/prospectus, no reimbursable out-of-pocket expenses, advances, and other loans were outstanding.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">The fact that Luhuan Zhong is expected to be a director of PubCo following the Business Combination. As such, in the future, he may receive fees for his service as a director, which may consist of cash or stock-based awards, and any other remuneration that the PubCo Board determines to pay its non-employee directors.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Pursuant to the Registration Rights Agreement, the SPAC’s officers and directors, and the Sponsor and its members will have customary registration rights, including demand and piggy-back rights, subject to cooperation and cut-back provisions with respect to the PubCo Ordinary Shares held by such parties following the consummation of the Business Combination. It is estimated that the Sponsor and the SPAC’s officers and directors will hold 1,848,100 and 55,000 PubCo Ordinary Shares, respectively, excluding the PubCo Ordinary Shares underlying the PubCo Warrant, which are eligible for registration.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">The continued indemnification of former and current directors and officers of SPAC and the Sponsor and the continuation of directors’ and officers’ liability insurance after the Business Combination.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">The fact that the Sponsor and SPAC’s current directors and officers may be incentivized to complete the Business Combination, or an alternative initial business combination, with a less favorable company or on terms less favorable to shareholders, rather than to liquidate, which would cause the Sponsor to lose its entire investment. As a result, the Sponsor may have a conflict of interest in determining whether CADV is an appropriate business with which to complete a business combination and/or in evaluating the terms of the Business Combination.</td></tr> </table> In addition, as a result of multiple business affiliations, our directors and officers have fiduciary, contractual or similar legal obligations to other entities, which may require our directors and officers to present a business combination opportunity to such other entity and only present it to us if such entity rejects the opportunity, subject to his or her fiduciary duties under Cayman Islands law. We believe, however, that there were no such corporate opportunities presented to our directors and officers which were not presented to the SPAC, and therefore that our directors’ and officers’ additional fiduciary, contractual, or similar legal obligations to other entities did not impact our search for a business combination target. For more information, see “Information About SPAC — Conflicts of Interest.” In recognition of these potential conflicts of interest and to mitigate potential conflicts of interest, the SPAC Board established a Special Committee comprised solely of independent and disinterested directors to evaluate and negotiate the Business Combination. The SPAC Board authorized the Special Committee, to the fullest extent permitted by applicable law and SPAC’s governing documents, to take all actions necessary or advisable in connection with its evaluation of the proposed Business Combination. The Special Committee was authorized to review, evaluate, negotiate and approve the definitive agreements relating to the Business Combination and to take such other actions as it considered necessary or appropriate in connection therewith, in each case acting in what it considered to be in the best interests of SPAC and its shareholders as a whole. In connection with its review of the proposed Transactions, the Special Committee engaged KKG to render an opinion as to the fairness, from a financial point of view, to the SPAC’s unaffiliated shareholders of the aggregate transaction consideration to be paid by SPAC in the Merger pursuant to the Business Combination Agreement. A copy of KKG’s fairness opinion is attached hereto as Annex H. Additionally, the Special Committee engaged JCD as its independent legal advisor. Neither JCD nor KKG had been engaged by CADV during the prior two years. See the sections entitled “The Business Combination — Special Committee Oversight” for more information. Redemption Rights Pursuant to the SPAC Articles, a Public Shareholder may request to redeem all or a portion of its Public Shares for cash in connection with the Business Combination. As a Public Shareholder, you will be entitled to receive cash for any Public Shares to be redeemed only if you: <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">(a)</td> <td style="text-align: justify">(i) hold Public Shares or (ii) hold Public Shares through SPAC Units and elect to separate your SPAC Units into the underlying Public Shares and Public Warrants prior to exercising your redemption rights with respect to the Public Shares;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">(b)</td> <td style="text-align: justify">submit a written request to Efficiency, including the legal name, phone number and address of the beneficial owner of the Public Shares for which redemption is requested, that SPAC redeem all or a portion of your Public Shares for cash; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">(c)</td> <td style="text-align: justify">deliver the certificates for your Public Shares (if any) along with the redemption forms to Efficiency, physically or electronically through DTC.</td></tr> </table> Public Shareholders must complete the procedures for electing to redeem their Public Shares in the manner described above prior to 5:00 p.m., Eastern Time, on , 2026 (two business days before the initial scheduled date of the EGM) in order for their Public Shares to be redeemed. <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">39</td></tr></table></div> <div style="break-before: page; margin-top: 6pt"> </div> Any <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA1LCBEZS1TUEFDIEJhY2tncm91bmQgYW5kIFRlcm1zAA__" id="xdx_905_espac--DeSpacSecurityHoldersAreEntitledToRedemptionRightsFlag_dbT_c20260827__20260827_zor1KjsIQDw6">Public Shareholder (who is not a Sponsor, Representative, or officer or director of SPAC) may elect to redeem all or a portion of the Public Shares held by them, regardless of if or how they vote in respect of the Business Combination Proposal, and regardless of whether they are a holder of record on the record date. If the Business Combination is abandoned, the Public Shares will be returned to the respective holder, broker or bank. If the Business Combination is consummated, and if a Public Shareholder properly exercises its redemption rights to redeem all or a portion of the Public Shares that it holds and timely delivers the certificates for its shares (if any) along with the redemption forms to Efficiency, SPAC will redeem such Public Shares for the Redemption Price, a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, calculated as of two business days prior to the consummation of the Business Combination including interest earned on the Trust Account (such interest shall be net of taxes payable), divided by the number of then issued Public Shares. The Insider Shares will be excluded from the pro rata calculation used to determine the per-share Redemption Price. For illustrative purposes, as of the Record Date, this would have amounted to approximately $ per issued and outstanding Public Share. If a Public Shareholder exercises its redemption rights in full, then it will be electing to exchange its Public Shares for cash and will no longer own Public Shares. If you hold the shares in “street name”, you will have to coordinate with your broker to have your shares certificated or delivered electronically. Shares that have not been tendered (either physically or electronically) in accordance with these procedures will not be redeemed for cash. There is a nominal cost associated with this tendering process and the act of certificating the shares or delivering them through DTC’s deposit withdrawal at custodian (“DWAC”) system. Efficiency will typically charge the tendering broker a nominal amount and it would be up to the broker to decide whether to pass this cost on to the redeeming shareholder. In the event the Business Combination is not consummated this may result in an additional cost to shareholders for the return of their Public Shares. Any request for redemption, once made by a holder of Public Shares, may be withdrawn at any time up to the deadline for submitting redemption requests and thereafter, with SPAC’s consent, until the Closing. If a holder delivers his, her or its Public Shares for redemption to Efficiency and later decides to withdraw such request prior to the deadline for submitting redemption requests, the holder may request that Efficiency return the shares (physically or electronically). Any corrected or changed written exercise of redemption rights must be received by Efficiency at least two business days prior to the initial scheduled date of the EGM. No request for redemption will be honored unless the holder’s Public Shares have been delivered (either physically or electronically) to Efficiency at least two business days prior to the initial scheduled date of the EGM. Notwithstanding the foregoing, a Public Shareholder, together with any affiliate of such Public Shareholder or any other person with whom such Public Shareholder is acting in concert or as a partnership, limited partnership, syndicate or other group for the purposes of acquiring, holding, or disposing of Public Shares, will be restricted from redeeming its Public Shares with respect to more than an aggregate of 15% of the then issued Public Shares without the prior consent of SPAC. Accordingly, if a Public Shareholder, alone or acting in concert or as a partnership, limited partnership, syndicate or other group for the purposes of acquiring, holding, or disposing of Public Shares, seeks to redeem more than 15% of the then issued Public Shares, then any such shares in excess of that 15% limit would not be redeemed for cash. Holders of the SPAC Warrants will not have redemption rights with respect to the SPAC Warrants. The closing price of Public Shares on , the Record Date, was $ . As of the Record Date, funds in the Trust Account totaled $ and were comprised entirely of U.S. government treasury obligations with a maturity of 185 days or less or of money market funds meeting certain conditions under Rule 2a-7 under the Investment Company Act, which invest only in direct U.S. government treasury obligations, or approximately $ per issued and outstanding Public Share. Prior to exercising redemption rights, Public Shareholders should verify the market price of the Public Shares as they may receive higher proceeds from the sale of their Public Shares in the public market than from exercising their redemption rights if the market price per share is higher than the Redemption Price. SPAC cannot assure its shareholders that they will be able to sell their Public Shares in the open market, even if the market price per share is higher than the Redemption Price, as there may not be sufficient liquidity in its securities when its shareholders wish to sell their Public Shares. true U.S. Federal Income Tax Considerations to the Business Combination For a discussion summarizing the U.S. federal income tax considerations of the exercise of redemption rights in connection with the Business Combination, the Merger, and the ownership and disposition of PubCo Ordinary Shares after the Business Combination, please see the section entitled “Material Tax Considerations — Material U.S. Federal Income Tax Considerations to U.S. Holders.” Material Cayman Tax Considerations to the Business Combination PubCo is a Cayman Islands exempted company. Exempted companies are Cayman Islands companies conducting business mainly outside the Cayman Islands and, as such, are exempted from complying with certain provisions of the Companies Act. As an exempted company, PubCo has applied for and received a tax exemption undertaking from the Cayman Islands government that, in accordance with Section 6 of the Tax Concessions Act (Revised) of the Cayman Islands, for a period of 30 years from the date of the undertaking (11 August 2025), no law which is enacted in the Cayman Islands imposing any tax to be levied on profits, income, gains or appreciations will apply to PubCo or its operations and, in addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax will be payable (i) on or in respect of PubCo’s shares, debentures or other obligations or (ii) by way of the withholding in whole or in part of a payment of dividend or other distribution of income or capital by PubCo to its shareholders or a payment of principal or interest or other sums due under a debenture or other obligation of PubCo. Anticipated Accounting Treatment of the Business Combination The Business Combination will be accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, Kukugan Invest (formerly known as Clomar Solutions Corp.) will be treated as the accounting acquirer and Miluna as the accounting acquiree for financial reporting purposes. This determination was primarily based on the former shareholders of Kukugan Invest (through CADV) holding the majority of the voting power of PubCo, the senior management of CADV comprising all of the senior management of PubCo, the relative size of CADV’s operations, assets, and revenue compared to those of Miluna, and CADV’s operations comprising the ongoing operations of PubCo. Accordingly, for accounting purposes, the Business Combination will be treated as the equivalent of Kukugan Invest issuing shares for the net assets of Miluna, accompanied by a recapitalization. The net assets of Miluna will be stated at historical cost, with no goodwill or other intangible assets recorded. The Cayman Companies Act prescribes when shareholder appraisal rights will be available and sets the limitations on such rights. Where such rights are available, shareholders are entitled to receive fair value for their shares. However, regardless of whether such rights are or are not available, shareholders are still entitled to exercise the rights of redemption as set out herein. For more information, see the section entitled “Proposal No 2 — The Merger Proposal — Appraisal Rights under the Cayman Companies Act.” true Summary of Other Targets Target A On March 13, 2026, a representative from ARC Group International Limited (“ARC”) reached out to SPAC to determine SPAC’s interest in a potential business combination with a Malaysia-based property technology company (“Target A”). On March 16, 2026, SPAC’s management team held an initial zoom meeting with Target A’s management team and representatives from ARC to introduce the SPAC team to Target A and to learn more about Target A. After the initial call, SPAC conducted further due diligence, which included industry research and a review of Target A’s materials, including the pitch deck and financial projections. SPAC entered into a non-disclosure agreement with Target A on March 24, 2026, and delivered a draft letter proposing a pre-money valuation of approximately $100 million on March 26. On March 31, Target A countered with a minimum pre-money valuation of approximately $150 million. After several additional discussions internally and with the Special Committee, on April 2, 2026, SPAC formally decided not to proceed further with a business combination with Target A due to the valuation gap and concerns relating to Target A’s business model. Target B On January 2, 2026, through a mutual contact introduction, the founder of a France-based integrated digital assets company operating across the blockchain and crypto value chain (“Target B”) initiated the contact with SPAC. On January 24, 2026, SPAC’s management team held an initial Zoom meeting with Target B’s co-founder, chief executive officer, and a director to introduce the SPAC team to Target B and to learn more about Target B’s business. Following the initial call, SPAC entered into a non-disclosure agreement with Target B, and Target B granted SPAC access to its data room. On the same day, SPAC and Target B entered into a letter of intent reflecting a preliminary valuation of approximately $300 million for Target B. During February and March 2026, SPAC conducted further due diligence on Target B’s business, including a review of the documents in the data room. On March 11, 2026, the SPAC team and the Special Committee scheduled a due diligence call with Target B’s management. After further due diligence and internal deliberation, on March 15, 2026, the Special Committee and SPAC’s management ultimately determined a valuation of $50 million for Target B and decided not to proceed with a potential business combination due to the valuation gap and concerns relating to Target B’s readiness to operate as a public company. Target C On December 2, 2025, an advisor of a South Korea-based artificial intelligence and edge computing company focused on AI, AIoT, edge computing and Physical AI (“Target C”), contacted SPAC’s chief executive officer to gauge his interest for a potential business combination with Target C. Following initial discussions, Target C provided SPAC with access to a virtual data room containing corporate, financial, legal, technical, and operational due diligence materials, including audited financial statements for fiscal years 2021 through 2024 and materials relating to its AI and AIoT project portfolio. On December 8, 2025, the parties executed a non-binding letter of intent reflecting a preliminary valuation of approximately $350 million for Target C. After further review of the due diligence materials and internal deliberation, on March 6, 2026, SPAC determined not to proceed with a potential business combination with Target C due to Target C’s early-stage financing profile and concerns regarding its readiness to operate as a public company. Target D On December 3, 2025, a mutual contact of SPAC’s chief executive officer and the chief executive officer of a Hong Kong based company focused on trading automation systems (“Target D”) reached out to SPAC regarding a potential business combination with Target D. On December 9, 2025, representatives of SPAC and Target D held an online meeting to discuss Target D’s business model, technology architecture, client base, valuation framework and post-acquisition integration considerations. Between December 12, 2025 and January 2, 2026, SPAC conducted due diligence on Target D, including industry research and engaged in the management discussions, and the parties exchanged drafts of a non-binding letter of intent, with the final version executed on January 2, 2026, reflecting a preliminary valuation of approximately $475 million for Target D. After further review of the due diligence materials and internal deliberation, on March 5, 2026, SPAC determined not to proceed with a potential business combination with Target D due to concerns regarding regulatory and execution risks associated with Target D’s trading automation business, the predictability of its revenue model, and its readiness to become a public company. Target E On December 3, 2025, a mutual contact of SPAC’s chief executive officer and the chief executive officer of a South Korea-based company focused on AI computation innovations (“Target E”) reached out to SPAC regarding a potential business combination with Target E. On December 4, 2025, representatives of SPAC and Target E held an online meeting during which Target E provided an overview of its AI computation platform, partnership arrangements and growth projections, and SPAC discussed the proposed acquisition structure and valuation benchmarks. Between December 4, 2025 and December 23, 2025, SPAC conducted due diligence on Target E, including industry research and engaged in the management discussions, and the parties exchanged drafts of a non-binding letter of intent, with the final version executed on December 23, 2025, reflecting a preliminary valuation of approximately $400 million for Target E. After further due diligence and internal deliberation, on March 5, 2026, SPAC determined not to proceed with a potential business combination with Target E due to concerns regarding the early stage of commercialization of Target E’s technology, limited visibility into near-term revenue growth, and the need for further validation of its valuation assumptions. Target F On December 24, 2025, through a mutual contact introduction, the founder of a Hong Kong-based advisory business company (“Target F”), initiated the discussion with SPAC regarding a potential business combination. On January 5, 2026, representatives of SPAC and Target F held an online meeting during which Target F provided an overview of its advisory business lines, institutional client base and senior management team, and SPAC discussed its SPAC listing pathway and post-acquisition integration strategy. On January 7, 2026, the parties executed a non-binding letter of intent, reflecting a preliminary valuation of approximately $600 million for Target F. After further due diligence and internal deliberation, on March 5, 2026, SPAC determined not to proceed with a potential business combination with Target F due to concerns regarding Target F’s business model and the scalability of its operations as a standalone public company. Target G On December 18, 2025, through a mutual contact introduction, the chief executive officer of SPAC initiated a discussion with a co-founder of a France-based Web3 payments company (“Target G”), for a potential business combination. During initial discussions, SPAC outlined its acquisition plans and proposed transaction structure. On December 20, 2025, the parties executed a non-binding letter of intent, reflecting a preliminary valuation of approximately $400 million for Target G. Subsequently, Target G’s co-founder shared a corporate presentation deck and provided a detailed walkthrough of the company’s current business operations, product offerings and growth outlook. After further review of Target G’s materials, including the presentation deck, and internal deliberation, on March 5, 2026, SPAC determined not to proceed with a potential business combination with Target G due to its early-stage business nature and concerns regarding its overall readiness to become a public company. Target H On December 16, 2025, a co-founder of a Hong Kong-based company (“Target H”) conducting Web3 decentralized physical infrastructure network, reached out to the chief executive officer of SPAC to discuss a potential business combination. During initial discussions, SPAC outlined its acquisition plans and proposed transaction structure, and Target H’s co-founder shared a corporate presentation deck and provided an overview of the company’s operations and market positioning. On December 20, 2025, the parties executed a non-binding letter of intent, reflecting a preliminary valuation of approximately $450 million for Target H. Following the execution of the letter of intent, SPAC engaged in further discussions with Target H’s co-founder to obtain additional detail on the company’s operating metrics and financial performance. After further review and internal deliberation, on March 5, 2026, SPAC determined not to proceed with a potential business combination with Target H due to concerns regarding the limited scalability of the company’s business model and related considerations regarding its ability to support the revenue growth necessary for a potential public company valuation. Target I On December 19, 2025, a co-founder of a UK-based developer tools company (“Target I”), reached out to the chief executive officer to discuss a potential business combination. During initial discussions, SPAC outlined its acquisition plans and proposed transaction structure, and Target I’s co-founder provided a preliminary overview of the company’s product suite and market positioning. On December 20, 2025, the parties executed a non-binding letter of intent, reflecting a preliminary valuation of approximately $450 million for Target I. Subsequently, Target I’s co-founder shared a corporate presentation deck with additional detail on the company’s technology platform and product roadmap. After further review of the presentation deck of Target I and internal deliberation, on March 5, 2026, SPAC determined not to proceed with a potential business combination with Target I due to its early-stage business nature, lack of a clear path to profitability, and limited visibility into near-term revenue growth. Chronology of the Current Transaction On January 6, 2026, following Mr. Shang Ju Lin’s acquisition of the remaining 99.9% of the equity interest in and control of CADV from Kogom Ltd., as described below, Mr. Lin, a director of CADV and former chief executive officer and director of SPAC, contacted Hao Yuan, the chief executive officer of SPAC, to introduce CADV and gauge SPAC’s preliminary interest in a potential business combination with CADV, a Polish company operating an AI-driven platform that analyzes user behavior in real time and personalizes digital experiences. During this initial outreach, Mr. Lin introduced CADV’s business and preliminary transaction rationale on a high-level, introductory basis. No specific transaction terms, including valuation, consideration structure, governance arrangements or post-closing roles, were agreed at that time. On January 6, 2026, prior to Mr. Lin’s outreach to SPAC described above, Clomar Solutions Corp. (“Clomar”), which was subsequently renamed Kukugan Invest and is referred to herein as Parent, entered into an exchange agreement with Kogom Ltd., pursuant to which Clomar acquired 100% of the outstanding equity interests of CADV from Kogom Ltd. in exchange for 99,900 newly issued shares of Clomar ordinary shares, representing 99.9% of the total issued and outstanding shares of Clomar immediately following such exchange. On the same date, Kogom Ltd. and Mr. Lin entered into a Transfer Agreement pursuant to which Kogom Ltd. transferred those 99,900 shares of Clomar ordinary shares to Mr. Lin for consideration of US$100, making Mr. Lin the controlling, 99.9% shareholder of Clomar. Clomar subsequently re-domiciled from its prior jurisdiction to the Cayman Islands and changed its name to Kukugan Invest. As a result of these steps, Mr. Lin acquired control of Parent, and thus of CADV, on January 6, 2026, shortly before he contacted SPAC’s chief executive officer later that same day and approximately three and a half months before the Business Combination Agreement was signed on April 23, 2026. The following discussion is a brief summary of the material U.S. federal income tax considerations applicable to you if you are a U.S. Holder (as defined below) of SPAC Ordinary Shares and SPAC Warrants, as a consequence of (i) electing to have your shares redeemed for cash pursuant to the redemption provisions described in the section entitled “The Extraordinary General Meeting of SPAC Shareholders — Redemption Rights” (a “Redemption”), (ii) the exercise of your SPAC Warrants or the cancellation of your SPAC Warrants, (iii) the Merger, and/or (iv) the ownership and disposition of PubCo Ordinary Shares after the Business Combination. With respect to the ownership and disposition of PubCo Ordinary Shares, this discussion is limited to PubCo Ordinary Shares received in the Business Combination solely as a result of holding SPAC Ordinary Shares. This brief discussion addresses only those U.S. Holders that hold SPAC Ordinary Shares and/or SPAC Warrants as capital assets within the meaning of Section 1221 of the Code (generally property held for investment). This brief discussion does not address the U.S. federal income tax consequences to SPAC’s the Sponsor or any other officers or directors of SPAC, or to any holders of Private Placement Units. In addition, this summary does not address any U.S. federal income tax consequences to investors that directly or indirectly hold equity interests in CADV prior to the Business Combination, including direct or indirect holders of equity interests in SPAC that also hold, directly or indirectly, equity interests in CADV. Moreover, this discussion does not address all U.S. federal income tax considerations that may be relevant to any particular investor’s particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply to investors subject to special rules under U.S. federal income tax law, such as: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">banks, financial institutions or financial services entities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">broker-dealers;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">taxpayers that are subject to the mark-to-market tax accounting rules;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">tax-exempt entities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">governments or agencies or instrumentalities thereof;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">insurance companies;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">pension funds;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">mutual funds;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">regulated investment companies;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">real estate investment trusts;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">persons that acquired SPAC Ordinary Shares or SPAC Warrants pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">“specified foreign corporations” (including controlled foreign corporations), passive foreign investment companies or corporations that accumulate earnings to avoid U.S. federal income tax;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">tax-exempt organizations (including private foundations);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">persons that hold SPAC Ordinary Shares or SPAC Warrants or who will hold PubCo Ordinary Shares as part of a “straddle,” “hedge,” “conversion,” “synthetic security,” “constructive ownership transaction,” “constructive sale,” “wash sale,” or other integrated or similar transaction for U.S. federal income tax purposes;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">persons that have a functional currency other than the U.S. dollar;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">U.S. expatriates or former long-term residents of the U.S.;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">persons owning or considered as owning (directly, indirectly, or through attribution) 5 percent (measured by vote or value) or more of the SPAC Ordinary Shares, or, following the Business Combination, PubCo Ordinary Shares;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">persons who acquire or acquired shares, warrants, rights, or other securities as part of or in connection with a potential PIPE Investment or ELOC, or any similar arrangement;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the Code;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">partnerships (or entities or arrangements classified as partnerships or other pass-through entities for U.S. federal income tax purposes, including S corporations) and any beneficial owners of such partnerships or other pass-through entities; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">persons who are not U.S. Holders, all of whom may be subject to tax rules that differ materially from those summarized below.</td></tr> </table> The following table presents the net tangible book value per share at various redemption levels that may occur in connection with the consummation of the Business Combination assuming various sources of material probable dilution, but excluding the effects of the Business Combination transaction itself. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Basic Dilution</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming No Redemption</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming 25% Redemption</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming 50% Redemption</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming 75% Redemption</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming Maximum Redemption</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Offering Price of the Securities in the Initial Registered offering price per share</td><td> </td> <td colspan="2" style="text-align: right">$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValuePerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember_zALd3rsE4SJ7">10.00</td><td> </td><td> </td> <td colspan="2" style="text-align: right">$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_901_espac--DeSpacNetTangibleBookValuePerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember_zouKO5YJuQMb">10.00</td><td> </td><td> </td> <td colspan="2" style="text-align: right">$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValuePerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember_zX6viFcjrLah">10.00</td><td> </td><td> </td> <td colspan="2" style="text-align: right">$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_902_espac--DeSpacNetTangibleBookValuePerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember_z6AN0UX4BzTh">10.00</td><td> </td><td> </td> <td colspan="2" style="text-align: right">$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90A_espac--DeSpacNetTangibleBookValuePerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember_z6LvLh4jWl0l">10.00</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Net tangible book value, as adjusted(1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90B_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember_zSQvXlFjL7xl">66,503,425</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_908_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember_z67kA6OKQAG1">49,711,296</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember_z39FHrQWW5Jk">32,919,168</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90B_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember_zEXUYxYKGSg1">16,127,039</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90F_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember_zFx5guMBPj2j">(1,355,090</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Total Shares, as adjusted(2)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,828,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,103,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,378,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,653,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,928,100</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Net tangible book value per share as of June 30, 2026, as adjusted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValueAdjustedPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember_z0lpQ4dL5Kub">7.53</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_902_espac--DeSpacNetTangibleBookValueAdjustedPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember_zIucQv7HQSpl">7.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_909_espac--DeSpacNetTangibleBookValueAdjustedPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember_z2GLWtTDdyS7">6.12</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90D_espac--DeSpacNetTangibleBookValueAdjustedPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember_zzMt8BEuvSF3">4.41</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_907_espac--DeSpacNetTangibleBookValueAdjustedPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember_zXnjrCLuBYK4">(0.70</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dilution per share to Public Shareholders</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_904_espac--DeSpacNetTangibleBookValueAmountOfDilutionPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember_z7xYXGTuGWwj">2.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90A_espac--DeSpacNetTangibleBookValueAmountOfDilutionPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember_zLCn6OnK5OPl">3.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90B_espac--DeSpacNetTangibleBookValueAmountOfDilutionPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember_zUOVJFU6Tr52">3.88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_900_espac--DeSpacNetTangibleBookValueAmountOfDilutionPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember_zMrIX05FIs0f">5.59</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_905_espac--DeSpacNetTangibleBookValueAmountOfDilutionPerShare_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember_zihI7pXwJyCb">10.70</td><td style="text-align: left"> </td></tr> </table> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> (1) See table below for reconciliation of net tangible book value, as adjusted. (2) See table below for reconciliation of as adjusted shares. The following table illustrates the as adjusted net tangible book value to the SPAC Shareholders and increase in net tangible book value to the SPAC Shareholders as a result of transaction costs incurred by SPAC, and funds released from the Trust Account at the Closing. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Assuming No Redemption(1)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Assuming 25% Redemption(2)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Assuming 50% Redemption(3)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Assuming 75% Redemption(4)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Assuming Maximum Redemption(5)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Numerator adjustments</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 35%">Historical net tangible book value as of June 30, 2026</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90D_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--HistoricalNetTangibleBookValueMember_fKDEp_zge3UY962cI2">(665,090</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_905_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--HistoricalNetTangibleBookValueMember_fKDIp_ziGqiM8Vydu8">(665,090</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_905_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--HistoricalNetTangibleBookValueMember_fKDMp_zBISC88kTkt6">(665,090</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90B_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--HistoricalNetTangibleBookValueMember_fKDQp_zcevQBnbFeW1">(665,090</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_900_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--HistoricalNetTangibleBookValueMember_fKDUp_zgZGAAIHmQpk">(665,090</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Add: reclassification of mezzanine equity to permanent equity</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90C_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--ReclassificationOfMezzanineEquityToPermanentEquityMember_fKDEp_zmtwUn4eagk5">70,703,700</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_908_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--ReclassificationOfMezzanineEquityToPermanentEquityMember_fKDIp_zCirJYQcHty7">70,703,700</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--ReclassificationOfMezzanineEquityToPermanentEquityMember_fKDMp_ztqFdZeMgqA5">70,703,700</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_904_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--ReclassificationOfMezzanineEquityToPermanentEquityMember_fKDQp_zhSP0P7ejxfb">70,703,700</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_904_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--ReclassificationOfMezzanineEquityToPermanentEquityMember_fKDUp_zpRJN04Ta4T3">70,703,700</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Less: cash paid to redeeming public shareholders</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90F_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--CashPaidToRedeemingPublicShareholdersMember_fKDEp_zLuTbKLL1UY5">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_907_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CashPaidToRedeemingPublicShareholdersMember_fKDIp_zFiSr2yx2C9b">(17,675,925</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_904_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CashPaidToRedeemingPublicShareholdersMember_fKDMp_zeQbESVjFnX9">(35,351,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CashPaidToRedeemingPublicShareholdersMember_fKDQp_zQcskS64zbSg">(53,027,775</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_904_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CashPaidToRedeemingPublicShareholdersMember_fKDUp_z4V4djOtPLe1">(70,703,700</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Less: deferred underwriting fee (5% of trust balance after redemptions) (6)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90A_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--DeferredUnderwritingFeeFivePercentageOfTrustBalanceAfterRedemptionsMember_fKDEpKDYp_zgPKUSxo9Rd7">(3,535,185</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_909_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--DeferredUnderwritingFeeFivePercentageOfTrustBalanceAfterRedemptionsMember_fKDIpKDYp_z3MZfter1u3h">(2,651,389</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90B_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--DeferredUnderwritingFeeFivePercentageOfTrustBalanceAfterRedemptionsMember_fKDMpKDYp_zHZyTQNqD3sc">(1,767,593</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90E_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--DeferredUnderwritingFeeFivePercentageOfTrustBalanceAfterRedemptionsMember_fKDQpKDYp_zFkcVl3gFxu5">(883,796</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_901_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--DeferredUnderwritingFeeFivePercentageOfTrustBalanceAfterRedemptionsMember_fKDUpKDYp_zpaYkq4deONh">(690,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">As adjusted net tangible book value</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_909_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember_fKDEp_zKbjV1ryJ1tc">66,503,425</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90C_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember_fKDIp_zDsdXsOAuX5k">49,711,296</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_904_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember_fKDMp_zPSaKBM8aPZ3">32,919,168</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90E_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember_fKDQp_zOSVi6T8CUP3">16,127,039</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_909_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember_fKDUp_zhRysCKKq7y5">(1,355,090</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Denominator adjustments</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Public Shares</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,900,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,175,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,450,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,725,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Insider Shares</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">80,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Insider Shares held by the Sponsor</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,645,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,645,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,645,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,645,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,645,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Private Placement Shares</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">203,100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">203,100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">203,100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">203,100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">203,100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">As adjusted SPAC’s shares outstanding</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">8,828,100</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">7,103,100</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,378,100</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,653,100</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,928,100</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Reclassification of shares subject to redemption assumes that no Public Shareholders exercise their redemption rights with respect to their SPAC Ordinary Shares for a pro rata share of the funds in the Trust Account.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assumes that 25% of Public Shareholders, holding 1,725,000 SPAC Ordinary Shares, exercise their redemption rights for an aggregate payment of approximately $17,675,925 (based on the estimated per-share Redemption Price of approximately $10.25 per share) from the Trust Account. The remaining amount held in the Trust Account of approximately $53,027,775 is reclassified to equity.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assumes that 50% of Public Shareholders, holding 3,450,000 SPAC Ordinary Shares, exercise their redemption rights for an aggregate payment of approximately $35,351,850 (based on the estimated per-share Redemption Price of approximately $10.25 per share) from the Trust Account. The remaining amount held in the Trust Account of approximately $35,351,850 is reclassified to equity.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assumes that 75% of Public Shareholders, holding 5,175,000 SPAC Ordinary Shares, exercise their redemption rights for an aggregate payment of approximately $53,027,775 (based on the estimated per-share Redemption Price of approximately $10.25 per share) from the Trust Account. The remaining amount held in the Trust Account of approximately $17,675,925 is reclassified to equity.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assumes that all Public Shareholders, holding 6,900,000 SPAC Ordinary Shares, exercise their redemption rights for an aggregate payment of approximately $70,703,700 (based on the estimated per-share Redemption Price of approximately $10.25 per share) from the Trust Account.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The underwriting fee of 5.0% of the trust balance remaining after redemptions is deducted from trust proceeds. </td></tr> </table> <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">152</td></tr></table></div> <div style="break-before: page; margin-top: 6pt"> </div> SPAC issued 6,900,000 SPAC Units, each consisting of one SPAC Ordinary Share and one Warrant, at a price of $10.00 per unit in its IPO. Following the IPO, there are 6,900,000 Public Shares underlying the SPAC Units issued and outstanding. In connection with the Business Combination, there will be 25,000,000 shares issued to the Parent Closing Shareholders. The No Redemptions Scenario, 25% Redemptions Scenario, 50% Redemptions Scenario, 75% Redemptions Scenario and Maximum Redemptions Scenario have been disclosed in the table below as required by Item 1604(c). For purposes of Item 1604(c)(1) of Regulation S-K, PubCo would have 36,194,692 PubCo Ordinary Shares issued and outstanding after giving effect to the Business Combination under the No Redemptions Scenario. Where there are no redemptions, the valuation of SPAC is based on the offering price each SPAC Ordinary Share underlying the SPAC Units in the IPO of $10.00 and is therefore calculated as: $10.00 (Per share price at IPO) times 36,194,692 shares, or $ 361,946,920. The following table illustrates the valuation based on the offering price of the securities at the IPO price of $10.00 per share under each redemption scenario: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming No Redemptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming 25% Redemptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming 50% Redemptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming 75% Redemptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Assuming Maximum Redemptions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">SPAC Ordinary Shares valuation based on offering price of the securities in the IPO of $10.00 per share(1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--SPACOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDEp_zqI8eQadwA49">88,281,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90D_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDEp_zO01HD95i6l1">71,031,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_900_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDEp_zMoJOkbzGsTk">53,781,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90C_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDEp_z5UVJ2EAZ2E">36,531,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90D_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDEp_z4l49f9XPU91">19,281,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">SPAC Public Shareholder shares outstanding post-Closing</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_902_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--SPACPublicShareholderSharesOutstandingPostClosingMember_z0tXrBO7Z2Ha">6,900,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACPublicShareholderSharesOutstandingPostClosingMember_zse4J9dJwNE6">5,175,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_907_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACPublicShareholderSharesOutstandingPostClosingMember_z60Tw6oBy0x4">3,450,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_901_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACPublicShareholderSharesOutstandingPostClosingMember_zKg38aDbPCVl">1,725,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90F_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--SPACPublicShareholderSharesOutstandingPostClosingMember_ztVy5weBtjx2">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Company Ordinary Shares valuation based on offering price of the securities in the IPO of $10.00 per share (Transaction Consideration Shares and ARC Advisory Shares) (2)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_909_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--CompanyOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDIp_zRdRUM4XqxV5">273,665,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90C_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CompanyOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDIp_zQy7laDwXrP9">272,777,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CompanyOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDIp_zvpexzh7mUx">271,888,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CompanyOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDIp_zPZv9Ct2cQ9g">270,999,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_901_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--CompanyOrdinarySharesValuationBasedOnOfferingPriceOfTheSecuritiesInTheIPOMember_fKDIp_zr4bv9omnuVj">270,110,710</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Transaction Consideration Shares outstanding post-Closing</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--TransactionConsiderationSharesOutstandingPostClosingMember_zE4NlTQOmlOe">25,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TransactionConsiderationSharesOutstandingPostClosingMember_zsUARxi5I1a8">25,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_904_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TransactionConsiderationSharesOutstandingPostClosingMember_zm95BrBtd4Ql">25,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TransactionConsiderationSharesOutstandingPostClosingMember_zmzafDtk3KT1">25,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90F_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TransactionConsiderationSharesOutstandingPostClosingMember_zB3cTv6FcmGd">25,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total valuation based on offering price of the securities in IPO of $10.00 per share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90F_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--TotalValuationBasedOnOfferingPriceOfTheSecuritiesMember_z0omg40a6wHl">361,946,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalValuationBasedOnOfferingPriceOfTheSecuritiesMember_zAF6SjbRi1g6">343,808,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalValuationBasedOnOfferingPriceOfTheSecuritiesMember_zqChW3ZKAhuf">325,669,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90D_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalValuationBasedOnOfferingPriceOfTheSecuritiesMember_zOJuW7oMYiLh">307,530,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalValuationBasedOnOfferingPriceOfTheSecuritiesMember_z8hzn0TsZqi4">289,391,710</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total shares outstanding post-Closing</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_90D_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--NoRedemptionMember__spac--DilutionSourceAxis__custom--TotalSharesOutstandingPostClosingMember_zfK2rsmmfRS">36,194,692</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_907_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt25PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalSharesOutstandingPostClosingMember_znQB0QaGLxVb">34,380,812</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_909_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt50PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalSharesOutstandingPostClosingMember_zTNqkcZXpOF8">32,566,932</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_903_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt75PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalSharesOutstandingPostClosingMember_zzFVXpjK0g7b">30,753,051</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFMtSyAxNjA0KGMpIERlLVNQQUMgRGlsdXRpb24A" id="xdx_906_espac--DeSpacNetTangibleBookValue_c20260630__20260630__spac--RedemptionLevelAxis__spac--RedemptionAt100PercentOfMaximumMember__spac--DilutionSourceAxis__custom--TotalSharesOutstandingPostClosingMember_zGKSc51JwXok">28,939,171</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Include: (i) 6,900,000 Public Shares, (ii) 80,000 Insider Shares, (iii) 1,645,000 Insider Shares held by the Sponsor and (iv) 203,100 Private Placement Shares.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(2)</td><td id="xdx_F10_zeyaYyrxny4a" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Company Ordinary Shares valuation is calculated based on the 25,000,000 Transaction Consideration Shares and 2,366,592 ARC Advisory Shares issued in connection with the Business Combination, each valued at $10.00 per share. The number of ARC Advisory Shares varies across redemption scenarios because such shares are required to constitute 4.9% of the total fully diluted post-Closing ownership. The ARC Advisory Shares will consist of 2,366,592 PubCo Class A Ordinary Shares, assuming no Redemptions of Public Shares; 2,277,712 PubCo Class A Ordinary Shares, assuming 25% Redemptions of Public Shares; 2,188,832 PubCo Class A Ordinary Shares, assuming 50% Redemptions of Public Shares; 2,099,951 PubCo Class A Ordinary Shares, assuming 75% Redemptions of Public Shares; and 2,011,071 PubCo Class A Ordinary Shares, assuming maximum Redemptions of Public Shares.</td></tr></table> 10.00 10.00 10.00 10.00 10.00 66503425 49711296 32919168 16127039 -1355090 7.53 7.00 6.12 4.41 -0.70 2.47 3.00 3.88 5.59 10.70 -665090 -665090 -665090 -665090 -665090 70703700 70703700 70703700 70703700 70703700 -17675925 -35351850 -53027775 -70703700 -3535185 -2651389 -1767593 -883796 -690000 66503425 49711296 32919168 16127039 -1355090 88281000 71031000 53781000 36531000 19281000 6900000 5175000 3450000 1725000 273665920 272777120 271888320 270999510 270110710 25000000 25000000 25000000 25000000 25000000 361946920 343808120 325669320 307530510 289391710 36194692 34380812 32566932 30753051 28939171

692004

60002

752006

69471486

70223492

50000

748

50748

690000

740748

0.0001

550000000

6900000

10.07

69471486

0.0001

5000000

0.0001

550000000

1928100

193

11065

11258

70223492

154977

-154977

471486

316509

2450526

0.07

1770262

0.07

1725000

173

24827

25000

2734910

203100

1975586

1975606

66600 66600

-4801923

-305444

-5107367

316509

1928100

193

11065

11258

1928100

193

11065

11258

316509

44128

471486

60002

748

50000

-120103

69000000

-69000000

25000

68310000

2031000

294067

259826

69812107

692004

690000 471486

<p id="xdx_805_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zBxkSAxuDY25" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS MILUNA ACQUISITION CORP (the “Company”) is a blank check company incorporated in the Cayman Islands on June 24, 2025. The Company was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (“Business Combination”). While the Company may pursue an acquisition opportunity in any business, industry, sector or geographical location, the Company intends to focus on industries that complement our management team’s background, and to capitalize on the ability of our management team to identify and acquire a business. At December 31, 2025, the Company had not yet commenced any operations. All activity through December 31, 2025 related to the Company’s formation and the Initial Public Offering (as defined below). The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. The Company’s sponsor is MilunaC Technology Limited (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on September 30, 2025. On October 22, 2025, the Company filed a subsequent registration statement pursuant to Section 462(b) of the Securities Act of 1933, as amended, and also in connection with its Initial Public Offering, which subsequent registration statement became automatically effective upon its filing. On October 24, 2025, the Company consummated its Initial Public Offering of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zduUPt8Qy3S7" title="Number of shares issued">6,000,000 units (the “Units” and, with respect to the Ordinary Shares included in the Units being offered, the “Public Shares”), at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--SharePrice_iI_pid_c20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zby5w7Jtfiv2" title="Share price">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pid_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zk0saLWRfBTg" title="Gross proceeds">60,000,000 (the “Initial Public Offering” or “IPO”). The Company granted the underwriter a 45-day option to purchase up to an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__custom--UnderWritingMember_zzYigS8TvKq7" title="Number of shares issued">900,000 Units at the Initial Public Offering price to cover over-allotments, if any. Simultaneously with the consummation of the closing of the Offering, the Company consummated the private placement of an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_ziGs2to0luw8" title="Number of shares issued">194,100 units (the “Private Units”) to the Sponsor at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--SharePrice_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z3OI30wxsVI1" title="Share price">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zbEqJYbq5AU8" title="Generating gross proceed">1,941,000 (the “Private Placement”). (see Note 4). On October 25, 2025, the underwriters of the IPO notified the Company of their fully exercise of the over-allotment option and purchased <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zMERtI8hWxxg" title="Purchased additional units">900,000 additional units (the “Option Units”) at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--SharePrice_iI_pid_c20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zFfFonydDrYl" title="Share price">10.00 per unit upon the closing of the over-allotment option, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z44JtQDYEFbc" title="Generating gross proceeds">9,000,000. The over-allotment option closed on October 28, 2025. Simultaneously with the consummation of the closing of the over-allotment option, the Company consummated the private placement of an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zX1Hsps5Xuvh" title="Aggregate shares">9,000 Private Units to the Sponsor at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--SharePrice_iI_pid_c20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zP1yKK9B0od1" title="Share price">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--ProceedsFromIssuanceOfCommonStock_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zPrVXa80Aiq5" title="Aggregate gross proceeds">90,000. An amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zFLm4W1pYTC5" title="Proceeds from sale of over-allotment option">9,000,000 from the net proceeds of the sale of the over-allotment option and the Private Units was further placed in the trust account. Total transaction costs amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--SellingGeneralAndAdministrativeExpense_c20250624__20251231_zzNVJcJ7Jurh" title="Transaction costs">1,889,764, consisting of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_ecustom--UnderwritingFees_iI_c20251231_zywtVcn74w88" title="Cash underwriting fee">690,000 cash underwriting fee, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--OtherDeferredCostsNet_iI_c20251231_z3vCklNJbAq1" title="Other offering costs">509,764 other offering costs and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_ecustom--DeferredUnderwritingFees_c20250624__20251231_z1iPwhWq8BAk" title="Deferred underwriting fees">690,000 deferred underwriting fee. Following the closing of the Initial Public Offering on October 24, 2025 and closing of the over-allotment option on October 28, 2025, an amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pid_c20251028__20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zdjYEEdmn8Kk" title="Sale of stock, consideration">69,000,000 (from the net proceeds of the sale of the Units in the Initial Public Offering and over-allotment option and a portion of the proceeds from the sale of the Placement Units was placed in a trust account (the “Trust Account”), and will be invested only in U.S. government treasury obligations with a maturity of 185 days or less, in money market funds investing solely in U.S. government treasury obligations and meeting certain conditions under Rule 2a-7 under the Investment Company Act and in cash or cash like items (including demand deposit accounts) at a bank; the holding of these assets in this form is intended to be temporary and for the sole purpose of facilitating the intended business combination. To mitigate the risk that the Company might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases the longer that the Company hold investments in the trust account, the Company may, at any time (based on our management team’s ongoing assessment of all factors related to our potential status under the Investment Company Act), instruct the trustee to liquidate the investments held in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit account at a bank. The Company will either (i) seek shareholder approval of our initial business combination at a meeting called for such purpose at which public shareholders may seek to convert their public shares, regardless of whether they vote for or against the proposed business combination or abstain from voting, into their pro rata portion of the aggregate amount then on deposit in the trust account, including interest (net of taxes payable) or (ii) provide our public shareholders with the opportunity to sell their public shares to us by means of a tender offer (and thereby avoid the need for a shareholder vote) for an amount equal to their pro rata share of the aggregate amount then on deposit in the trust account, including interest (net of taxes payable). The shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zASC09u4h3C6" title="Share redemption price per share">10.00 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriter. These ordinary shares was recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering, in accordance with Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Unlike other blank check companies which require shareholder votes and conduct proxy solicitations in conjunction with their initial business combinations and related redemptions of public shares for cash upon consummation of such initial business combination even when a vote is not required by law, the Company will have the flexibility to avoid such shareholder vote and allow our shareholders to sell their shares pursuant to Rule 13e-4 and Regulation 14E of the Exchange Act which regulate issuer tender offers. In that case, the Company will file tender offer documents with the SEC which will contain substantially the same financial and other information about the initial business combination as is required under the SEC’s proxy rules. The sponsor, officers and directors have entered into a letter agreement with the Company, pursuant to which they have agreed to (i) waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public shares they hold in connection with the completion of our initial business combination, (ii) to waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public in connection with the implementation of, following a shareholder vote to approve, an amendment to our amended and restated memorandum and articles of association (A) that would modify the substance or timing of our obligation to provide holders of our ordinary shares the right to have their shares redeemed in connection with our initial business combination or to redeem <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_ecustom--RedeemptionPublicSharePercentage_pid_dp_uPure_c20250624__20251231_zhLxJbwqsYea" title="Redeem public share percentage">100% of our public shares if we do not complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zWy6CABnYF0k" title="Share price">0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination, or (B) with respect to any other material provisions relating to (x) the rights of holders of our ordinary shares or (y) pre-initial business combination activity; and (iii) waive their rights to liquidating distributions from the trust account with respect to any insider shares or private placement shares included in private units they hold if we fail to consummate an initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_ztYIyzejKDK7" title="Share price">0.033 per public share is deposited into the trust account for each one-month extension, and provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination (although they will be entitled to liquidating distributions from the trust account with respect to any public shares they hold if we fail to complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zZ8YOQGRH4K1" title="Share price">0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination). The Company will have until 18 months from the closing of the Initial Public Offering, with three one-month extensions at the option of the sponsor by depositing into the trust account, for each one-month extension, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pid_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__srt--RangeAxis__srt--MinimumMember_zbVtoSXANlck" title="Sale of stock, consideration">198,000, or $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pid_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__srt--RangeAxis__srt--MaximumMember_zdNwU6NUL5j7" title="Sale of stock, consideration">227,700 if the underwriters’ over-allotment option is exercised in full ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zWpAvrDjRpke" title="Share price">0.033 per unit in either case) (as may be extended by shareholder approval to amend our amended and restated memorandum and articles of association to extend the date by which the Company must consummate our initial business combination) or until such earlier liquidation date as our board of directors may approve, to consummate a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up; (ii) as promptly as reasonably possible but no more than ten business days thereafter, subject to lawfully available funds, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds held in the trust account and not previously released to us for permitted withdrawals (less up to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--OtherExpenses_c20250624__20251231_zOSr9s96fs6e" title="Liquidation expenses">100,000 of interest to pay liquidation expenses), divided by the number of the then-outstanding public shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any) subject to applicable law; and (iii) as promptly as reasonably possible following such redemption, subject to the approval of our remaining shareholders and our board of directors, liquidate and dissolve, subject in each case to our obligations under Cayman Islands law to provide for claims of creditors and in all cases subject to the other requirements of applicable law. The underwriter has agreed to waive its rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_ecustom--ProposedOfferingPricePerUnit_iI_pid_c20251231_zeCYJGDMD2Ub" title="Initial public offering price per unit">10.00). The Sponsor has agreed that it will be liable to the Company, if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the trust account to below $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--SharePrice_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zgcEgwmd8vzl" title="Share price, per share">10.00 per share (whether or not the underwriters’ over-allotment option is exercised in full), except as to any claims by a third party who executed a waiver of any and all rights to seek access to the trust account and except as to any claims under our indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. In the event that an executed waiver is deemed to be unenforceable against a third party, our sponsor will not be responsible to the extent of any liability for such third party claims. However, our sponsor may not be able to satisfy those obligations. Other than as described above, none of our officers or directors will indemnify us for claims by third parties including, without limitation, claims by vendors and prospective target businesses. We have not independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations. We therefore believe it is unlikely our sponsor would be able to satisfy its indemnity obligations if it were required to do so. However, we believe the likelihood of our sponsor having to indemnify the trust account is limited because we will endeavor to have all vendors and prospective target businesses as well as other entities execute agreements with us waiving any right, title, interest or claim of any kind in or to monies held in the trust account.

6000000

10.00

60000000

900000

194100

10.00

1941000

900000

10.00

9000000

9000

10.00

90000

9000000

1889764

690000

509764

690000

69000000

10.00

0.033

198000

227700

0.033

100000

10.00

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Liquidity and Capital Resources As of December 31, 2025, the Company had $692,004 in cash and a working capital of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_ecustom--WorkingCapital_iI_c20251231_z04t10NMyOJc" title="Working capital deficit">641,256. The Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250624__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_znlWJjKaJCei" title="Issuance of offering costs">25,000 from the Sponsor to cover for certain offering costs on the Company’s behalf in exchange for issuance of Insider Shares (as defined in Note 5), and loan from the Sponsor of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z8ry2CmHxqZk" title="Promissory notes - related party">294,067 under the Note (as defined in Note 5). The Company has repaid the Note on October 24, 2025. Subsequent to the consummation of the Initial Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering and the Private Placement held outside of the Trust Account. We expect to incur significant costs such as legal fee and other professional fees in connection with a Business Combination, but management believes that the Company has sufficient cash to meet its obligations as they become due within one year after the date that the financial statements are available to be issued. In addition, in order to finance such transaction costs, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (as defined in Note 5). As of December 31, 2025, there were no amounts outstanding under any Working Capital Loan. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $692,004 of Cash held in operating account as of December 31, 2025. The Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20251231_zDv0CGXRdTic" title="Cash equivalents">no cash equivalents as of December 31, 2025. Investments Held in Trust Account As of December 31, 2025 , substantially all of the assets held in the Trust Account were held in U.S. Treasury Securities Money Market Funds. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in investment income earned on investments held in Trust in the accompanying statement of operations. The estimated fair values of investments held in Trust Account are determined using available market information. As of December 31, 2025, the estimated fair values of investments held in Trust Account amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--AssetsHeldInTrust_iI_c20251231_z8K3oRpj9ts4" title="Investments held in trust account">69,471,486. Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A — “Expenses of Offering.” Deferred offering costs consist principally of professional and registration fees that are related to the Initial Public Offering. Financial Accounting Standards Board (“FASB”) ASC 470-20, “Debt with Conversion and Other Options,” addresses the allocation of proceeds from the issuance of convertible debt into its equity and debt components. The Company applies this guidance to allocate Initial Public Offering proceeds from the Public Units between ordinary shares and warrants based on their relative fair values. Offering costs allocated to the Class ordinary shares subject to possible redemption was charged to temporary equity, and offering costs allocated to the warrants included in the Public Units and Private Units was charged to shareholder’s equity as the warrants, after management’s evaluation, was accounted for under equity treatment. Upon IPO closing on October 24, 2025, the Company had offering costs of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--DeferredOfferingCosts_iI_c20251024_zTmPUZDjGk4g" title="Offering costs">1,708,648, consisting of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_ecustom--UnderwritingFees_iI_c20251024_zouXDQLmrZCj" title="Underwriting fees">600,000 cash underwriting fee, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--OtherDeferredCostsNet_iI_c20251024_zLtcCKSkkTa7" title="Other offering costs">508,648 other offering costs and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_ecustom--DeferredUnderwritingFees_c20251024__20251024_zXova0ZJdTr7" title="Deferred underwriting fees">600,000 deferred underwriting fee. Approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--AdjustmentsToAdditionalPaidInCapitalWarrantIssued_c20251024__20251024__us-gaap--StatementEquityComponentsAxis__custom--PublicSharesMember_zYREavLRooNg" title="Ordinary shares subject to possible redemption">121,068 of such costs were allocated to the Public Warrants and the Private Units and the remainder, approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_iN_di_c20251024__20251024_zVEJGFb2NY59" title="Ordinary shares subject to possible redemption">1,587,580 was allocated to ordinary shares subject to redemption. Upon closing of the over-allotment option on October 28, 2025, the Company had additional offering costs of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--DeferredOfferingCosts_iI_c20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zO0Q7060yUz9" title="Offering costs">181,116, consisting of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_ecustom--UnderwritingFees_iI_c20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_ziXbnEjNlpx3" title="Underwriting fees">90,000 cash underwriting fee, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--OtherDeferredCostsNet_iI_c20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zpsWkkGPNYlb" title="Other offering costs">1,116 other offering costs and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_ecustom--DeferredUnderwritingFees_c20251028__20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zL9zu8ftJb83" title="Deferred underwriting fees">90,000 deferred underwriting fee. Approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--AdjustmentsToAdditionalPaidInCapitalWarrantIssued_c20251028__20251028__us-gaap--StatementEquityComponentsAxis__custom--PublicSharesMember_z3EEUa64Up3a" title="Costs allocated to public warrants and private units">9,095 of such costs were allocated to the Public Warrants and the Private Units and the remainder, approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_iN_di_c20251028__20251028_zv2G1yjDqSj1" title="Allocated to ordinary shares subject to redemption">172,021 was allocated to ordinary shares subject to redemption. As of December 31, 2025, the Company had total offering costs of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--DeferredOfferingCosts_iI_c20251231_znn6bPxW187g" title="Offering costs">1,889,764. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of December 31, 2025 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is considered to be a Cayman Islands business company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the provision for income taxes was deemed to be de minimis for the period from June 24, 2025 (inception) to December 31, 2025. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging.” For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The underwriters’ over-allotment option was deemed to be a freestanding financial instrument indexed to the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480 at the time of the Initial Public Offering. Warrant Instruments We account for Warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the instruments are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the instruments meet all of the requirements for equity classification under ASC 815, including whether the instruments are indexed to a company’s common shares and whether the instrument holders could potentially require “net cash settlement” in a circumstance outside of a company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of Warrant issuance and as of each subsequent quarterly period end date while the instruments are outstanding. Upon review of the Warrant Agreement, Management concluded that the public warrants and private warrants issued pursuant to such warrant agreement qualify for equity accounting treatment. Following the closing of the Initial Public Offering on October 24, 2025 and underwriter’s full exercise of over-allotment option on October 28, 2025, the Company accounted for the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember_zgSdeVpMER52" title="Warrants outstanding">6,900,000 public warrants and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivateWarrantsMember_zWOVJnI3TVwk" title="Warrants outstanding">203,100 private warrants issued under equity treatment at their assigned values. <p id="xdx_840_eus-gaap--SharesSubjectToMandatoryRedemptionChangesInRedemptionValuePolicyTextBlock_zuqQ6r1w1sNa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ordinary Shares Subject to Possible Redemption The public shares contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies public shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital (to the extent available) and accumulated deficit. Accordingly, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. As of December 31, 2025, the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20251231_zzam1Tv9Lys" title="Odinary shares subject to possible redemption">6,900,000 ordinary shares subject to redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Gross proceeds</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20251231__20251231_zx7ti1F57IPa" style="width: 16%; text-align: right" title="Gross proceeds">69,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Proceeds allocated to Public Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20251231__20251231_zwbWEyCaAgD7" style="text-align: right" title="Proceeds allocated to Public Warrants">(2,809,680</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Proceeds allocated to Over-allotment Option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ProceedsAllocatedToOverallotmentOption_c20251231__20251231_zonFTF9q3HE4" style="text-align: right" title="Proceeds allocated to Over-allotment Option">(66,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issuance costs allocated to Ordinary Shares subject to possible redemption</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_c20251231__20251231_zIq8lLKvOULc" style="text-align: right" title="Issuance costs allocated to Ordinary Shares subject to possible redemption">(1,759,601</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accretion of carrying value to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--AccretionOfCarryingValueToRedemptionValue_c20251231__20251231_zuiOzg5ulIEb" style="border-bottom: Black 1pt solid; text-align: right" title="Accretion of carrying value to redemption value">5,107,367</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Ordinary Shares subject to possible redemption, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20251231__20251231_zxRci8KLP1ha" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares subject to possible redemption">69,471,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Net income per share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The Company has two outstanding classes of shares, which are referred to as redeemable ordinary shares and non-redeemable ordinary shares. Net income is shared pro rata between the two classes of ordinary shares. Net income per ordinary share is computed by dividing net income by the weighted-average number of ordinary shares outstanding during the period. At December 31, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented. The net income per share presented in the statement of operations is based on the following: SCHEDULE OF NET INCOME PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from June 24, 2025 (Inception) through December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Allocation of net income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">183,760</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">132,749</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zUsiB73Fyvzk" title="Basic weighted average shares outstanding"><span id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zjBURfym62ef" title="Diluted weighted average shares outstanding">2,450,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zH7wlrTZckbh" title="Basic weighted average shares outstanding"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zUcMyHjbGTk2" title="Diluted weighted average shares outstanding">1,770,262</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zk1akYqnrPG9" title="Basic net income per ordinary share"><span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z50iczONAXKa" title="Diluted net income per ordinary share">0.07</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zwZzT1LvIMIf" title="Basic net income per ordinary share"><span id="xdx_904_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zmAUhT6tYar6" title="Diluted net income per ordinary share">0.07</td><td style="text-align: left"> </td></tr> </table> Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution, which at times may exceed the Federal depository insurance coverage of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--CashFDICInsuredAmount_iI_c20251231_zPUQklMLQuO9" title="Federal depository insurance coverage">250,000. At December 31, 2025, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheets, primarily due to its short-term nature. Risks and Uncertainties The United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and the recent escalation of the Israel-Hamas conflict. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and the escalation of the Israel-Hamas conflict and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above-mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion of Ukraine, the escalation of the Israel-Hamas conflict and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial Business Combination and any target business with which the Company may ultimately consummate an initial Business Combination. Recent Accounting Pronouncements In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires the disclosure of additional segment information. ASU No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07 as of the inception of the Company. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows. In December 2023, the FASB issued ASU 2023-09, Income taxes (Topic 740): Improvements to Income Tax Disclosure (“ASU 2023-09”), which enhances the transparency and usefulness of income tax disclosures. ASU 2023-09 will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company adopted ASU 2023-09 since inception. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows.

Basis of Presentation The accompanying financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.

Liquidity and Capital Resources As of December 31, 2025, the Company had $692,004 in cash and a working capital of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_ecustom--WorkingCapital_iI_c20251231_z04t10NMyOJc" title="Working capital deficit">641,256. The Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250624__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_znlWJjKaJCei" title="Issuance of offering costs">25,000 from the Sponsor to cover for certain offering costs on the Company’s behalf in exchange for issuance of Insider Shares (as defined in Note 5), and loan from the Sponsor of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z8ry2CmHxqZk" title="Promissory notes - related party">294,067 under the Note (as defined in Note 5). The Company has repaid the Note on October 24, 2025. Subsequent to the consummation of the Initial Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering and the Private Placement held outside of the Trust Account. We expect to incur significant costs such as legal fee and other professional fees in connection with a Business Combination, but management believes that the Company has sufficient cash to meet its obligations as they become due within one year after the date that the financial statements are available to be issued. In addition, in order to finance such transaction costs, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (as defined in Note 5). As of December 31, 2025, there were no amounts outstanding under any Working Capital Loan.

692004

641256

25000

294067

Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $692,004 of Cash held in operating account as of December 31, 2025. The Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20251231_zDv0CGXRdTic" title="Cash equivalents">no cash equivalents as of December 31, 2025.

692004

Investments Held in Trust Account As of December 31, 2025 , substantially all of the assets held in the Trust Account were held in U.S. Treasury Securities Money Market Funds. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in investment income earned on investments held in Trust in the accompanying statement of operations. The estimated fair values of investments held in Trust Account are determined using available market information. As of December 31, 2025, the estimated fair values of investments held in Trust Account amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--AssetsHeldInTrust_iI_c20251231_z8K3oRpj9ts4" title="Investments held in trust account">69,471,486.

69471486

Offering Costs Associated with the Initial Public Offering The Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A — “Expenses of Offering.” Deferred offering costs consist principally of professional and registration fees that are related to the Initial Public Offering. Financial Accounting Standards Board (“FASB”) ASC 470-20, “Debt with Conversion and Other Options,” addresses the allocation of proceeds from the issuance of convertible debt into its equity and debt components. The Company applies this guidance to allocate Initial Public Offering proceeds from the Public Units between ordinary shares and warrants based on their relative fair values. Offering costs allocated to the Class ordinary shares subject to possible redemption was charged to temporary equity, and offering costs allocated to the warrants included in the Public Units and Private Units was charged to shareholder’s equity as the warrants, after management’s evaluation, was accounted for under equity treatment. Upon IPO closing on October 24, 2025, the Company had offering costs of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--DeferredOfferingCosts_iI_c20251024_zTmPUZDjGk4g" title="Offering costs">1,708,648, consisting of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_ecustom--UnderwritingFees_iI_c20251024_zouXDQLmrZCj" title="Underwriting fees">600,000 cash underwriting fee, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--OtherDeferredCostsNet_iI_c20251024_zLtcCKSkkTa7" title="Other offering costs">508,648 other offering costs and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_ecustom--DeferredUnderwritingFees_c20251024__20251024_zXova0ZJdTr7" title="Deferred underwriting fees">600,000 deferred underwriting fee. Approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--AdjustmentsToAdditionalPaidInCapitalWarrantIssued_c20251024__20251024__us-gaap--StatementEquityComponentsAxis__custom--PublicSharesMember_zYREavLRooNg" title="Ordinary shares subject to possible redemption">121,068 of such costs were allocated to the Public Warrants and the Private Units and the remainder, approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_iN_di_c20251024__20251024_zVEJGFb2NY59" title="Ordinary shares subject to possible redemption">1,587,580 was allocated to ordinary shares subject to redemption. Upon closing of the over-allotment option on October 28, 2025, the Company had additional offering costs of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--DeferredOfferingCosts_iI_c20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zO0Q7060yUz9" title="Offering costs">181,116, consisting of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_ecustom--UnderwritingFees_iI_c20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_ziXbnEjNlpx3" title="Underwriting fees">90,000 cash underwriting fee, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--OtherDeferredCostsNet_iI_c20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zpsWkkGPNYlb" title="Other offering costs">1,116 other offering costs and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_ecustom--DeferredUnderwritingFees_c20251028__20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zL9zu8ftJb83" title="Deferred underwriting fees">90,000 deferred underwriting fee. Approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--AdjustmentsToAdditionalPaidInCapitalWarrantIssued_c20251028__20251028__us-gaap--StatementEquityComponentsAxis__custom--PublicSharesMember_z3EEUa64Up3a" title="Costs allocated to public warrants and private units">9,095 of such costs were allocated to the Public Warrants and the Private Units and the remainder, approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_iN_di_c20251028__20251028_zv2G1yjDqSj1" title="Allocated to ordinary shares subject to redemption">172,021 was allocated to ordinary shares subject to redemption. As of December 31, 2025, the Company had total offering costs of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--DeferredOfferingCosts_iI_c20251231_znn6bPxW187g" title="Offering costs">1,889,764.

1708648

600000

508648

600000

121068

-1587580

181116

90000

1116

90000

9095

-172021

1889764

Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of December 31, 2025 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is considered to be a Cayman Islands business company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the provision for income taxes was deemed to be de minimis for the period from June 24, 2025 (inception) to December 31, 2025.

Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging.” For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The underwriters’ over-allotment option was deemed to be a freestanding financial instrument indexed to the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480 at the time of the Initial Public Offering.

Warrant Instruments We account for Warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the instruments are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the instruments meet all of the requirements for equity classification under ASC 815, including whether the instruments are indexed to a company’s common shares and whether the instrument holders could potentially require “net cash settlement” in a circumstance outside of a company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of Warrant issuance and as of each subsequent quarterly period end date while the instruments are outstanding. Upon review of the Warrant Agreement, Management concluded that the public warrants and private warrants issued pursuant to such warrant agreement qualify for equity accounting treatment. Following the closing of the Initial Public Offering on October 24, 2025 and underwriter’s full exercise of over-allotment option on October 28, 2025, the Company accounted for the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember_zgSdeVpMER52" title="Warrants outstanding">6,900,000 public warrants and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivateWarrantsMember_zWOVJnI3TVwk" title="Warrants outstanding">203,100 private warrants issued under equity treatment at their assigned values.

6900000

203100

<p id="xdx_840_eus-gaap--SharesSubjectToMandatoryRedemptionChangesInRedemptionValuePolicyTextBlock_zuqQ6r1w1sNa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ordinary Shares Subject to Possible Redemption The public shares contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies public shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital (to the extent available) and accumulated deficit. Accordingly, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. As of December 31, 2025, the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20251231_zzam1Tv9Lys" title="Odinary shares subject to possible redemption">6,900,000 ordinary shares subject to redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Gross proceeds</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20251231__20251231_zx7ti1F57IPa" style="width: 16%; text-align: right" title="Gross proceeds">69,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Proceeds allocated to Public Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20251231__20251231_zwbWEyCaAgD7" style="text-align: right" title="Proceeds allocated to Public Warrants">(2,809,680</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Proceeds allocated to Over-allotment Option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ProceedsAllocatedToOverallotmentOption_c20251231__20251231_zonFTF9q3HE4" style="text-align: right" title="Proceeds allocated to Over-allotment Option">(66,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issuance costs allocated to Ordinary Shares subject to possible redemption</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_c20251231__20251231_zIq8lLKvOULc" style="text-align: right" title="Issuance costs allocated to Ordinary Shares subject to possible redemption">(1,759,601</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accretion of carrying value to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--AccretionOfCarryingValueToRedemptionValue_c20251231__20251231_zuiOzg5ulIEb" style="border-bottom: Black 1pt solid; text-align: right" title="Accretion of carrying value to redemption value">5,107,367</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Ordinary Shares subject to possible redemption, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20251231__20251231_zxRci8KLP1ha" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares subject to possible redemption">69,471,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6900000

SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Gross proceeds</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20251231__20251231_zx7ti1F57IPa" style="width: 16%; text-align: right" title="Gross proceeds">69,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Proceeds allocated to Public Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20251231__20251231_zwbWEyCaAgD7" style="text-align: right" title="Proceeds allocated to Public Warrants">(2,809,680</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Proceeds allocated to Over-allotment Option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ProceedsAllocatedToOverallotmentOption_c20251231__20251231_zonFTF9q3HE4" style="text-align: right" title="Proceeds allocated to Over-allotment Option">(66,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issuance costs allocated to Ordinary Shares subject to possible redemption</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--TemporaryEquityAccretionToRedemptionValueAdjustment_c20251231__20251231_zIq8lLKvOULc" style="text-align: right" title="Issuance costs allocated to Ordinary Shares subject to possible redemption">(1,759,601</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accretion of carrying value to redemption value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--AccretionOfCarryingValueToRedemptionValue_c20251231__20251231_zuiOzg5ulIEb" style="border-bottom: Black 1pt solid; text-align: right" title="Accretion of carrying value to redemption value">5,107,367</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Ordinary Shares subject to possible redemption, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20251231__20251231_zxRci8KLP1ha" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares subject to possible redemption">69,471,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

69000000

-2809680

-66600

-1759601

5107367

69471486

Net income per share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The Company has two outstanding classes of shares, which are referred to as redeemable ordinary shares and non-redeemable ordinary shares. Net income is shared pro rata between the two classes of ordinary shares. Net income per ordinary share is computed by dividing net income by the weighted-average number of ordinary shares outstanding during the period. At December 31, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the periods presented. The net income per share presented in the statement of operations is based on the following: SCHEDULE OF NET INCOME PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from June 24, 2025 (Inception) through December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Allocation of net income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">183,760</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">132,749</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zUsiB73Fyvzk" title="Basic weighted average shares outstanding"><span id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zjBURfym62ef" title="Diluted weighted average shares outstanding">2,450,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zH7wlrTZckbh" title="Basic weighted average shares outstanding"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zUcMyHjbGTk2" title="Diluted weighted average shares outstanding">1,770,262</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zk1akYqnrPG9" title="Basic net income per ordinary share"><span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z50iczONAXKa" title="Diluted net income per ordinary share">0.07</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zwZzT1LvIMIf" title="Basic net income per ordinary share"><span id="xdx_904_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zmAUhT6tYar6" title="Diluted net income per ordinary share">0.07</td><td style="text-align: left"> </td></tr> </table>

The net income per share presented in the statement of operations is based on the following: SCHEDULE OF NET INCOME PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from June 24, 2025 (Inception) through December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Allocation of net income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">183,760</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">132,749</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zUsiB73Fyvzk" title="Basic weighted average shares outstanding"><span id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zjBURfym62ef" title="Diluted weighted average shares outstanding">2,450,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zH7wlrTZckbh" title="Basic weighted average shares outstanding"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zUcMyHjbGTk2" title="Diluted weighted average shares outstanding">1,770,262</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zk1akYqnrPG9" title="Basic net income per ordinary share"><span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z50iczONAXKa" title="Diluted net income per ordinary share">0.07</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zwZzT1LvIMIf" title="Basic net income per ordinary share"><span id="xdx_904_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20251231__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zmAUhT6tYar6" title="Diluted net income per ordinary share">0.07</td><td style="text-align: left"> </td></tr> </table>

183760

132749

2450526

1770262

0.07

Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution, which at times may exceed the Federal depository insurance coverage of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--CashFDICInsuredAmount_iI_c20251231_zPUQklMLQuO9" title="Federal depository insurance coverage">250,000. At December 31, 2025, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.

250000

Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheets, primarily due to its short-term nature.

Risks and Uncertainties The United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and the recent escalation of the Israel-Hamas conflict. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and the escalation of the Israel-Hamas conflict and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above-mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion of Ukraine, the escalation of the Israel-Hamas conflict and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial Business Combination and any target business with which the Company may ultimately consummate an initial Business Combination.

Recent Accounting Pronouncements In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires the disclosure of additional segment information. ASU No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07 as of the inception of the Company. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows. In December 2023, the FASB issued ASU 2023-09, Income taxes (Topic 740): Improvements to Income Tax Disclosure (“ASU 2023-09”), which enhances the transparency and usefulness of income tax disclosures. ASU 2023-09 will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company adopted ASU 2023-09 since inception. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows.

NOTE 3. INITIAL PUBLIC OFFERING On October 24, 2025, the Company consummated its Initial Public Offering of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zyZuMywHQtZd" title="Number of share issued">6,000,000 Units, at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zNmlBzwxPSJ4" title="Sale of stock, price per share">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zmlbRDBsSmq3" title="Gross proceeds">60,000,000. The Company granted the underwriter a 45-day option to purchase up to an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z3Ki8YoqyoU7" title="Issuance of share to sponsor, shares">900,000 Units at the Initial Public Offering price to cover over-allotments, if any. Each Unit consists of one Ordinary Share and one redeemable warrant. Each warrant entitles the holder thereof to purchase ordinary share at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--SaleOfStockPricePerShare_iI_c20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zt35ZR4CphZa" title="Share price">11.50 per share, subject to adjustment. On October 28, 2025, the over-allotment options was exercised in full.

6000000

10.00

60000000

900000

11.50

NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering and underwriter’s full exercise over-allotment options, the Sponsor purchased an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFBSSVZBVEUgUExBQ0VNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zxT4o4HPeWcj" title="Number of shares issued">203,100 Private Units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFBSSVZBVEUgUExBQ0VNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zlb2Pp5RCsng" title="Price per share">10.00 per Private Unit from the Company in a private placement. The proceeds from the sale of the Private Units were added to the net proceeds from the Offering held in the Trust Account. The Placement Units are identical to the Units sold in the Initial Public Offering, as described in Note 7. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Warrants will expire worthless.

203100

10.00

NOTE 5. RELATED PARTY TRANSACTIONS Insider shares On June 30, 2025, the Company issued an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250630__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zYG2lCrZ6fBb" title="Number of shares issued">1,725,000 insider shares to the Sponsor for an aggregate purchase price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250630__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zS4CKuz1fWhd" title="Number of value issued">25,000 in cash. The funds were received by October 24, 2025. Such ordinary shares includes an aggregate of up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_c20250630__20250630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zEd9rCMDliab" title="Number of shares forfeiture">225,000 shares subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment is not exercised in full or in part, so that the Sponsor will collectively own <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_uPure_c20250630__20250630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zdgp4YmdNEdb" title="Ordinary shares percentage">20% of the outstanding shares after the Initial Public Offering (not including the ordinary shares that are included within the private units). Following the full exercise of over-allotment options on October 28, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_do_c20251028__20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zbHDYrnJ1OG3" title="Number of shares forfeiture">no insider shares will subject to forfeiture. The insider shares, except as described below, are identical to ordinary shares included in the units being sold in the Initial Public Offering, and holders of insider shares have the same shareholder rights as public shareholders, except that: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the insider shares are subject to certain transfer restrictions, as described in more detail below;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">our initial shareholders have entered into an agreement with us, pursuant to which they have agreed to (i) waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public shares they hold in connection with the completion of our initial business combination, (ii) to waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public in connection with the implementation of, following a shareholder vote to approve, an amendment to our amended and restated memorandum and articles of association (A) that would modify the substance or timing of our obligation to provide holders of our ordinary shares the right to have their shares redeemed in connection with our initial business combination or to redeem <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--RedeemptionPublicSharePercentage_pid_dp_uPure_c20250630__20250630_zdGXKkasg1Ai" title="Redeem public share percentage">100% of our public shares if we do not complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination, or (B) with respect to any other material provisions relating to (x) the rights of holders of our ordinary shares or (y) pre-initial business combination activity; and (iii) waive their rights to liquidating distributions from the trust account with respect to any insider shares or private placement shares included in private units they hold if we fail to consummate an initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $0.033 per public share is deposited into the trust account for each one-month extension, and provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination (although they will be entitled to liquidating distributions from the trust account with respect to any public shares they hold if we fail to complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the insider shares are subject to anti-dilution adjustments to ensure that the initial shareholders maintain their proportionate ownership following the consummation of our initial business combination, as described below and in our amended and restated memorandum and articles of association; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the insider shares are entitled to registration rights.</td></tr> </table> If we submit our initial business combination to our public shareholders for a vote, our sponsor and our management team have agreed to vote their insider shares, private placement shares included in any private units and any public shares purchased during or after the Initial Public Offering in favor of our initial business combination (except with respect to any such public shares which may not be voted in favor of approving the business combination transaction in accordance with the requirements of Rule 14e-5 under the Exchange Act and any SEC interpretations or guidance relating thereto). The initial shareholders have agreed not to transfer, assign or sell any of their insider shares until the earliest of (A) six months after the completion of our initial business combination and (B) subsequent to our initial business combination, the date on which we complete a liquidation, merger, share exchange, reorganization or other similar transaction that results in all of our public shareholders having the right to exchange their ordinary shares for cash, securities or other property. Promissory Note – Related Party On June 24, 2025, the Sponsor issued an unsecured promissory note to the Company, pursuant to which the Company may borrow up to an aggregate principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20250624__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_znFVeeyEX9Ic" title="Principal amount">350,000, to be used for payment of costs related to the Proposed Offering. The note is non-interest bearing and payable on the earlier of (i) December 31, 2025 or (ii) the consummation of the Initial Public Offering. On October 24, 2025, the Company has fully repaid the borrowing under the promissory note with our Sponsor. Administrative Services Arrangement On July 8, 2025, our Sponsor has agreed, commencing from October 23, 2025, through the earlier of the Company’s consummation of a Business Combination and its liquidation, to make available to the Company certain office space, utilities and secretarial and administrative support as may be reasonably required by the Company. The Company has agreed to pay to our Sponsor, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--SponsorFees_c20240708__20240708__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zgPWLgePw33a" title="Sponsors fee">10,000 per month, for up to 18 months, subject to extension to up to 21 months, as provided in the Company’s registration statement, for such administrative services. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor, or the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Up to $3,000,000 of such loans may be convertible into private units, at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20251231_zyNOQwGP8dz5" title="Conversion, per share">10.00 per unit, at the option of the applicable lender. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. As of December 31, 2025, no amounts under such loans have been drawn.

1725000

25000

225000

0.20

0.033

350000

10000

3000000

10.00

NOTE 6. COMMITMENTS AND CONTINGENCIES Registration Rights The sponsor, and our officers and directors prior to or on the effective date of the Initial Public Offering, at any time and from time to time on or after the date that we consummate a business combination, the holders of a majority-in-interest of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eus-gaap--SaleOfStockDescriptionOfTransaction_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zrmwCgJ1B1xj" title="Description of stock transaction">(i) 1,500,000 insider shares (or 1,725,000 insider shares if the overallotment is exercised in full), (ii) 194,100 private shares (or 203,100 private shares if the overallotment is exercised in full), (iii) 194,100 ordinary shares (or 203,100 ordinary shares if the overallotment is exercised in full) underlying the private warrants included in the private units, (iv) any securities issuable upon conversion of working capital loans from our sponsor, officers, directors or their affiliates, if any, (v) any warrants, rights, shares of our company issued as a dividend or other distribution with respect to or in exchange for or in replacement of the aforementioned securities, and (vi) any other equity security held by our initial shareholders as of the date of the registration rights agreement (including shares issued or issuable upon the exercise of such equity security) are entitled to make up to two demands that the Company register the resale of such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to our consummation of a business combination. Underwriting Agreement The Company granted the underwriters a 45-day option to purchase up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z8IFmFLoRcYh" title="Sale of units in initial public offering">900,000 additional Units to cover over-allotments at the Initial Public Offering price, less the underwriting discounts and commissions. On October 28, 2025, the over-allotment options were exercised in full. The Underwriters were entitled to a cash underwriting discount of: (i) two percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_908_ecustom--CashUnderwritingDiscountPercentage_iI_pid_dp_uPure_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zvoHiAmOY9bc" title="Cash underwriting discount percentage">2.00%) of the gross proceeds of the Initial Public Offering, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--CashUnderwritingDiscount_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zlqAfOCS5Kp6" title="Cash underwriting discount">1,380,000 as the underwriters’ over-allotment was exercised in full. The underwriters have reimbursed the Company one percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_ecustom--CashUnderwritingReimbursedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zovywkUtPJl5" title="Cash underwriting reimbursed percentage">1.00%) of the gross proceeds of the Initial Public Offering for the Company’s offering expenses, which was deducted from the cash underwriting commission. In addition, the underwriters are entitled to a deferred fee of one percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_ecustom--DeferredUnderwritingDiscountPercentage_iI_pid_dp_uPure_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_ztDNycpIXxC6" title="Deferred underwriting discount percentage">1.0%) of the gross proceeds of the Initial Public Offering, or $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_ecustom--DeferredUnderwritingDiscount_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_znwi6OtC6Vei" title="Deferred underwriting discount">690,000 as the underwriters’ over-allotment was exercised in full upon closing of the Business Combination (or an amount equal to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_ecustom--DeferredUnderwritingDiscountPercentage_iI_pid_dp_uPure_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zdcSVdakjOSj" title="Deferred underwriting discount percentage">5.0% of the balance remaining in the trust account, without accrued interest, adjusted only to account for payment of redemptions and prior to any other disbursements therefrom, upon the consummation of an initial business combination, whichever amount is greater). The deferred fee will be paid in cash upon the closing of a Business Combination from the amounts held in the Trust Account, subject to the terms of the underwriting agreement. At the Closing, D. Boral has reimbursed the Company one percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_901_ecustom--CashUnderwritingReimbursedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zJu7cIzqCll6" title="Cash underwriting reimbursed percentage">1.00%) of the gross proceeds of the Offering for the Company’s offering expenses. Administrative Services Arrangement The Company has committed to pay to our Sponsor $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_901_eus-gaap--SponsorFees_c20240708__20240708__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zrhQGTdOqNp1" title="Sponsors fee">10,000 per month for administrative services as discussed in Note 5 commencing from October 23, 2025, through the earlier of the Company’s consummation of a Business Combination and its liquidation. Right of First Refusal For a period beginning on the closing of the Initial Public Offering and ending 12 months from the closing of a Business Combination, the Company has granted D. Boral Capital LLC and ARC Group Securities LLC, a right of first refusal to serve as exclusive investment banker, exclusive book-runner, and/or exclusive placement agent on terms to be negotiated and consistent with the other terms offered to us for similar offerings for each and every future public and private equity and debt offering, including all equity linked financings, forward purchase agreements or similar type of equity line financing of the Company, or any successor to or any current or future subsidiary of the Company, within twelve months after the consummation of a business combination provided, however, that in accordance with FINRA Rule 5110(g)(6)(A), such “right of first refusal” shall not have a duration of more than three years from the commencement of sales of the Initial Public Offering. This “right of first refusal” is considered to be an item of value in connection with the Initial Public Offering pursuant to FINRA Rule 5110 and has a deemed compensation value of one percent of the proceeds of the Initial Public Offering.

(i) 1,500,000 insider shares (or 1,725,000 insider shares if the overallotment is exercised in full), (ii) 194,100 private shares (or 203,100 private shares if the overallotment is exercised in full), (iii) 194,100 ordinary shares (or 203,100 ordinary shares if the overallotment is exercised in full) underlying the private warrants included in the private units

900000

0.0200 1380000 0.0100 0.010 690000 0.050 0.0100

10000

NOTE 7. STOCKHOLDER’S EQUITY Preferred shares — The Company is authorized to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231_zo0gqsMBfGwi" title="Preferred stock, shares authorized">5,000,000 preferred shares with a par value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20251231_zXiiGcdezx9k" title="Preferred stock, par value">0.0001 per share. Holders of the Company’s ordinary shares are entitled to one vote for each share. As of December 31, 2025, there were <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_do_c20251231_z7uiRYTynjM8" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20251231_zL5JRstazQKl" title="Preferred stock, shares outstanding">no preferred shares issued or outstanding. Ordinary shares — On August 28, 2025, the board of directors and shareholders of the Company unanimously approved, through an ordinary resolution, the redesignation of authorized share capital from two classes of ordinary shares (Class A and Class B) to ordinary shares and, through a special resolution, related amendments to the memorandum and articles of association. All share and per-share amounts and descriptions have been retrospectively presented. The Company is authorized to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20251231_zIaTHeVGdjQk" title="Common stock, shares authorized">550,000,000 ordinary shares with a par value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251231_zuoMbQXt8vAf" title="Common stock, par value">0.0001 per share. Holders of the Company’s ordinary shares are entitled to one vote for each share. On June 30, 2025, the Company issued an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250630__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z8i9kCywfWQc" title="Number of shares issued">1,725,000 ordinary shares to the Sponsor for an aggregate purchase price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250630__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z0obb67JcBV3" title="Number of value issued">25,000 in cash, of which <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_c20250630__20250630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zq4BhxJXiiSi" title="Number of shares forfeiture">225,000 shares held by the Sponsor are subject to forfeiture to the extent that the underwriter’s over-allotment option is not exercised in full. On July 18, 2025, our sponsor transferred a total of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--SharesIssued_iI_c20250718__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__srt--TitleOfIndividualAxis__srt--ManagementMember_zUdEsIwIZFGl" title="Transferred shares">80,000 insider shares among our then Chief Executive Officer, Mr. Shang Ju Lin, our Chief Financial Officer and our three independent directors pursuant to executed share transfer agreements. Following its Initial Public Offering and underwriter’s full exercise of over-allotment option, there were <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20251231_zTxU82UBDMK8" title="Common stock, shares outstanding">1,928,100 ordinary shares issued and outstanding as of December 31, 2025, excluding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20251231_zzbLzCcf9JW5" title="Odinary shares subject to possible redemption">6,900,000 shares subject to possible redemption and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_do_c20251231__20251231_zupwBE1ZyKa3" title="Number of shares forfeiture">no ordinary shares were subject to forfeiture. Warrants — Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Warrants. The Warrants will become exercisable on the later of the completion of our initial business combination (the “warrant exercise date”) or 12 months after this registration statement is declared effective by the Securities and Exchange Commission (or we permit holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement). The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of our initial business combination, we will use our commercially reasonable efforts to file with the SEC a post-effective amendment to the registration statement of which this prospectus forms a part or a new registration statement and have an effective registration statement covering the ordinary shares issuable upon exercise of the warrants and to maintain a current prospectus relating to those ordinary shares until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the ordinary shares issuable upon exercise of the warrants is not effective by the 60th business day after the closing of our initial business combination, warrant holders may, until such time as there is an effective registration statement and during any period when we will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. Notwithstanding the above, if our ordinary shares are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, we may, at our option, require holders of public warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event we so elect, we will not be required to file or maintain in effect a registration statement, and in the event we do not so elect, we will use our commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The Warrants will expire five years from the consummation of a Business Combination or earlier upon redemption or liquidation. The Company may call the Warrants for redemption: <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">in whole and not in part;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2qbj5LWZKrj" title="Share price">0.01 per warrant;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">upon a minimum of 30 days’ prior written notice of redemption, which we refer to as the 30-day redemption period; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">if, and only if, the last reported sale price (the “closing price”) of our ordinary shares equals or exceeds $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zB4ZVeBGm5Se" title="Warrant exercise price">18.00 per share (as adjusted for adjustments to the number of shares issuable upon exercise or the exercise price of a warrant) for any 20 trading days within a 30-trading day period commencing once the warrants become exercisable and ending on the third trading day prior to the date on which we send the notice of redemption to the warrant holders.</td></tr> </table> The private warrants will be identical to the warrants sold in the Initial Public Offering except that, the private warrants (including the ordinary shares issuable upon exercise of the private warrants) will not be transferable, assignable or salable until 30 days after the completion of our initial business combination (except pursuant to limited exceptions) and they will not be redeemable by the Company. Our sponsor, or its permitted transferees, has the option to exercise the private warrants on a cashless basis. Any amendment to the terms of the private warrants or any provision of the warrant agreement with respect to the private warrants will require a vote of holders of at least 50% of the number of the then outstanding private warrants. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and the like. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless. The exercise price is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20251231_zfGv0VqGvdSd" title="Warrant exercise price">11.50 per share, subject to adjustment as described herein. In addition, if (x) we issue additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of our initial business combination at an issue price or effective issue price of less than $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20251231_zzZdRXLf6rj3" title="Shares issued, price per share">9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by our board of directors and, in the case of any such issuance to our initial shareholder or its affiliates, without taking into account any insider shares held by our initial shareholder or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds (including from such issuances and the Initial Public Offering), and interest thereon, available for the funding of our initial business combination on the date of the consummation of our initial business combination (net of redemptions), and (z) the volume weighted average trading price of our ordinary shares during the 20 trading day period starting on the trading day prior to the day on which we consummate our initial business combination (such price, the “Market Value”) is below $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20251231_zAQ68MDxiMEa" title="Shares issued, price per share">9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_ecustom--PercentageOfMarketValue_iI_pid_dp_uPure_c20251231__srt--RangeAxis__srt--MinimumMember_zJlZj1a6FsO5" title="Percentage of market value">115% of the higher of the Market Value and the Newly Issued Price, and the $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--RedemptionTriggerPricesPercentage_iI_pid_dp_uPure_c20251231_z9xEInFfaSp7" title="Redemption trigger prices percentage">18.00 per share redemption trigger prices will be adjusted (to the nearest cent) to be equal to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_ecustom--PercentageOfMarketValue_iI_pid_dp_uPure_c20251231__srt--RangeAxis__srt--MaximumMember_zoFejzdyA03c" title="Percentage of market value">180% of the higher of the Market Value and the Newly Issued Price.

5000000

0.0001

550000000

0.0001

1725000

25000

225000

80000

1928100

6900000

0.01

18.00

11.50

9.20

1.15 0.1800 1.80

NOTE 8. FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value as of October 24, 2025 and December 31, 2025, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: SCHEDULE OF FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 24, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liability:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 68%">Fair value of over-allotment liability</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">3</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20251024__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzBAbEMdYtGa" style="width: 16%; text-align: right" title="Fair value of over-allotment liability">66,600</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Equity:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of Public Warrants for ordinary shares subject to possible redemption allocation</td><td> </td> <td style="text-align: center">3</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--EquityFairValueDisclosure_iI_c20251024__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z5fLDm1Le3Q7" style="text-align: right" title="Fair value of Public Warrants for ordinary shares subject to possible redemption allocation">2,443,200</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Asset:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 68%; text-align: left">Cash and marketable securities held in trust account</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzmaymMdZuUi" style="width: 16%; text-align: right" title="Cash and marketable securities held in trust account">69,471,486</td><td style="width: 1%; text-align: left"> </td></tr> </table> The over-allotment option was accounted for as a liability in accordance with ASC 815-40 and was presented within liabilities on the balance sheet. The over-allotment option liability is measured at fair value at October 24, 2025 and on a recurring basis, with changes in fair value presented within change in fair value of over-allotment option liability in the statement of operations. The Company used a Black-Scholes model to value the over-allotment option. The over-allotment option liability was classified within Level 3 of the fair value hierarchy at the measurement dates due to the use of unobservable inputs inherent in pricing models and assumptions related to expected share-price volatility, expected life and risk-free interest rate. The Company estimates the volatility of its ordinary share based on historical volatility that matches the expected remaining life of the over-allotment option. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the over-allotment option. The expected life of the over-allotment option is assumed to be equivalent to its remaining contractual term. <p id="xdx_895_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zmlg8cFwNSGl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The key inputs into the Black-Scholes model were as follows at initial measurement of the over-allotment option: SCHEDULE OF BLACK-SCHOLES MODEL MEASUREMENT OF OVER-ALLOTMENT OPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 24, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentMeasurementInput_iI_uPure_c20251024__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zvDwIhypSIo" title="Risk-free interest rate">4.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.12</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.24</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of over-allotment option</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentMeasurementInput_iI_uPure_c20251024__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputOverAllotmentOptionMember_zb6G3QV6X842" title="Fair value of over-allotment option">0.0740</td><td style="text-align: left"> </td></tr> </table> The fair value of Public Warrants was determined using Monte Carlo Simulation Model. The Public Warrants have been classified within shareholders’ equity and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the Public Warrants: <p id="xdx_89A_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zI30u5wDilag" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> SCHEDULE OF MONTE CARLO SIMULATION MODEL IN THE VALUATION OF PUBLIC WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 24, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Estimated share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">9.59</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Annual risk-free rate (term-matched)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.43</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected warrant implied volatility based on warrants from comparable SPAC securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20251024__20251024_zwxTubX6XXea" title="Expected warrant implied volatility based on warrants from comparable SPAC securities">11.57</td><td style="text-align: left">%</td></tr> </table>

SCHEDULE OF FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 24, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liability:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 68%">Fair value of over-allotment liability</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">3</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20251024__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzBAbEMdYtGa" style="width: 16%; text-align: right" title="Fair value of over-allotment liability">66,600</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Equity:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of Public Warrants for ordinary shares subject to possible redemption allocation</td><td> </td> <td style="text-align: center">3</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--EquityFairValueDisclosure_iI_c20251024__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z5fLDm1Le3Q7" style="text-align: right" title="Fair value of Public Warrants for ordinary shares subject to possible redemption allocation">2,443,200</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Asset:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 68%; text-align: left">Cash and marketable securities held in trust account</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzmaymMdZuUi" style="width: 16%; text-align: right" title="Cash and marketable securities held in trust account">69,471,486</td><td style="width: 1%; text-align: left"> </td></tr> </table>

66600

2443200

69471486

<p id="xdx_895_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zmlg8cFwNSGl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The key inputs into the Black-Scholes model were as follows at initial measurement of the over-allotment option: SCHEDULE OF BLACK-SCHOLES MODEL MEASUREMENT OF OVER-ALLOTMENT OPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 24, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentMeasurementInput_iI_uPure_c20251024__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zvDwIhypSIo" title="Risk-free interest rate">4.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.12</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.24</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of over-allotment option</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentMeasurementInput_iI_uPure_c20251024__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputOverAllotmentOptionMember_zb6G3QV6X842" title="Fair value of over-allotment option">0.0740</td><td style="text-align: left"> </td></tr> </table>

4.00

0.12

3.24

10.00

0.0740

<p id="xdx_89A_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zI30u5wDilag" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> SCHEDULE OF MONTE CARLO SIMULATION MODEL IN THE VALUATION OF PUBLIC WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 24, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Estimated share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">9.59</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Annual risk-free rate (term-matched)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.43</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected warrant implied volatility based on warrants from comparable SPAC securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20251024__20251024_zwxTubX6XXea" title="Expected warrant implied volatility based on warrants from comparable SPAC securities">11.57</td><td style="text-align: left">%</td></tr> </table>

9.59

11.50

P2Y9M

0.0343

0.1157

NOTE 9. SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker has been identified as the Chief Financial Officer (“CODM”), who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNFR01FTlQgSU5GT1JNQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_908_eus-gaap--NumberOfOperatingSegments_dc_uInteger_c20250624__20251231_zbNASchm8Esj" title="Number of operating segment">one operating segment. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following: SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Period from June 24, 2025 (inception) through December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left; padding-bottom: 2.5pt">Formation and operating costs</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(154,977</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Interest income on trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">471,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and marketable securities held in trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">69,471,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The key measures of segment profit or loss reviewed by the CODM are formation and operating costs, interest income on trust account, and cash and marketable securities held in trust account. The CODM reviews interest earned on cash or investments held in Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. Within the operating expenses, the CODM specifically reviews professional service fees, which are a significant segment expense, and include legal fees and advisory fees. These expenses are monitored to manage and forecast cash available to complete a Business Combination within the required period. Other general and administrative expenses, including accounting expenses, printing expenses, and regulatory filing fees, are reviewed in the aggregate to ensure alignment with budget and contractual obligations. Funds invested in the Trust Account represent the predominant portion of the Company’s total assets and are monitored by the CODM to determine the most effective strategy of investment with the Trust Account funds, while maintaining compliance with the trust agreement.

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following: SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Period from June 24, 2025 (inception) through December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left; padding-bottom: 2.5pt">Formation and operating costs</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(154,977</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Interest income on trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">471,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and marketable securities held in trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">69,471,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

154977

471486

69471486

NOTE 10. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred through the date the audited financial statements were available to issue. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

692004

136583

60002

72508

752006

209091

69471486

70703700

70223492

70912791

50000

184181

748

690000 690000

740748

874181

0.0001

550000000

6900000

10.07

10.25

69471486

70703700

0.0001

5000000

0.0001

550000000

1928100

193

11065

-665283

11258

-665090

70223492

70912791

526603 25128 676348

-526603

-25128

-676348

620012

1232214

93409

-25128

555866

6900000

0.01

0.06

1928100

1725000

1928100

0.01

-0.01

0.06

1928100

193

11065

11258

-612202

462457

1928100

193

-138680

-138487

-620012

93409

1928100

193

-665283

-665090

1725000

173

24827

-25000

-25128

1725000

173

24827

-25128

-25000

-25128

555866

-25128

1232214

12506

-748

134181

-555421

692004

136583

1232214 95128 25000 25000

<p id="xdx_807_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z6vy5k1hdgkc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1. DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS Miluna Acquisition Corp (the “Company”) is a blank check company incorporated in the Cayman Islands on June 24, 2025. The Company was formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (“Business Combination”). While the Company may pursue an acquisition opportunity in any business, industry, sector or geographical location, the Company intends to focus on industries that complement our management team’s background, and to capitalize on the ability of our management team to identify and acquire a business. At June 30, 2026, the Company had not yet commenced any operations. All activities through June 30, 2026, were related to the Company’s formation and the Initial Public Offering (as defined below). Since the IPO, the Company’s activity has been limited to the costs in pursuit of the consummation of an initial business combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the Initial Public Offering. The Company has selected December 31 as its fiscal year end. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. The Company’s sponsor is MilunaC Technology Limited (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on September 30, 2025. On October 22, 2025, the Company filed a subsequent registration statement pursuant to Section 462(b) of the Securities Act of 1933, as amended, and also in connection with its Initial Public Offering, which subsequent registration statement became automatically effective upon its filing. On October 24, 2025, the Company consummated its Initial Public Offering of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zkHWN9astpog" title="Number of shares issued">6,000,000 units (the “Units” and, with respect to the Ordinary Shares included in the Units being offered, the “Public Shares”), at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--SharePrice_iI_pid_c20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zkX0taE3rAle" title="Share price">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pid_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zbb7FvgyqOH2" title="Gross proceeds">60,000,000 (the “Initial Public Offering” or “IPO”). The Company granted the underwriter a 45-day option to purchase up to an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__custom--UnderWritingMember_zfrWIJY9p33l" title="Number of shares issued">900,000 Units at the Initial Public Offering price to cover over-allotments, if any. Simultaneously with the consummation of the closing of the Initial Public Offering, the Company consummated the private placement of an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zJChOLnhOM23" title="Number of shares issued">194,100 units (the “Private Units”) to the Sponsor at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--SharePrice_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zNZt9IQ4kCL8" title="Share price, per share">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250624__20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zFB0QP7bfl41" title="Generating gross proceed">1,941,000 (the “Private Placement”). (see Note 4). On October 25, 2025, the underwriters of the IPO notified the Company of their full exercise of the over-allotment option and purchased <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zO3jieSAQyjl" title="Purchased additional units">900,000 additional units (the “Option Units”) at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--SharePrice_iI_pid_c20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_ztbtGTlPCyd6" title="Share price">10.00 per unit upon the closing of the over-allotment option, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zPQSIemox2m6" title="Generating gross proceeds">9,000,000. The over-allotment option closed on October 28, 2025. Simultaneously with the consummation of the closing of the over-allotment option, the Company consummated the private placement of an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z0G63QtIX7Ui" title="Aggregate shares">9,000 Private Units to the Sponsor at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--SharePrice_iI_pid_c20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z22P7xp1M0lg" title="Share price">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--ProceedsFromIssuanceOfCommonStock_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zHewezBFxHN5" title="Aggregate gross proceeds">90,000. An amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pid_c20251025__20251025__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zajO8By6hwvd" title="Proceeds from sale of over-allotment option">9,000,000 from the net proceeds of the sale of the over-allotment option and the Private Units was further placed in the trust account. Total transaction costs amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--SellingGeneralAndAdministrativeExpense_c20250624__20251231_zpW8z0SIii98" title="Transaction costs">1,889,764, consisting of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_ecustom--UnderwritingFees_iI_c20251231_zkQWw7cScum9" title="Cash underwriting fee">690,000 cash underwriting fee, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--OtherDeferredCostsNet_iI_c20251231_zryUVqJmZ97a" title="Other offering costs">509,764 other offering costs and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_ecustom--DeferredUnderwritingFees_c20250624__20251231_z8ocOkAzhGRi" title="Deferred underwriting fees">690,000 deferred underwriting fee. Following the closing of the Initial Public Offering on October 24, 2025 and closing of the over-allotment option on October 28, 2025, an amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pid_c20251028__20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zjEkIq8ZNd7c" title="Sale of stock, consideration">69,000,000 (from the net proceeds of the sale of the Units in the Initial Public Offering and over-allotment option and a portion of the proceeds from the sale of the Private Units) was placed in a trust account (the “Trust Account”), and will be invested only in U.S. government treasury obligations with a maturity of 185 days or less, in money market funds investing solely in U.S. government treasury obligations and meeting certain conditions under Rule 2a-7 under the Investment Company Act and in cash or cash like items (including demand deposit accounts) at a bank; the holding of these assets in this form is intended to be temporary and for the sole purpose of facilitating the intended business combination. To mitigate the risk that the Company might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases the longer that the Company holds investments in the trust account, the Company may, at any time (based on our management team’s ongoing assessment of all factors related to our potential status under the Investment Company Act), instruct the trustee to liquidate the investments held in the trust account and instead to hold the funds in the trust account in cash or in an interest bearing demand deposit account at a bank. The Company will either (i) seek shareholder approval of our initial business combination at a meeting called for such purpose at which public shareholders may seek to convert their public shares, regardless of whether they vote for or against the proposed business combination or abstain from voting, into their pro rata portion of the aggregate amount then on deposit in the trust account, including interest (net of taxes payable) or (ii) provide our public shareholders with the opportunity to sell their public shares to us by means of a tender offer (and thereby avoid the need for a shareholder vote) for an amount equal to their pro rata share of the aggregate amount then on deposit in the trust account, including interest (net of taxes payable). The shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20251231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zBXediM0KQ36" title="Share redemption price per share">10.00 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriter. These ordinary shares were recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering, in accordance with Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Unlike other blank check companies which require shareholder votes and conduct proxy solicitations in conjunction with their initial business combinations and related redemptions of public shares for cash upon consummation of such initial business combination even when a vote is not required by law, the Company will have the flexibility to avoid such shareholder vote and allow our shareholders to sell their shares pursuant to Rule 13e-4 and Regulation 14E of the Exchange Act which regulate issuer tender offers. In that case, the Company will file tender offer documents with the SEC which will contain substantially the same financial and other information about the initial business combination as is required under the SEC’s proxy rules. The sponsor, officers and directors have entered into a letter agreement with the Company, pursuant to which they have agreed to (i) waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public shares they hold in connection with the completion of our initial business combination, (ii) waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public in connection with the implementation of, following a shareholder vote to approve, an amendment to our amended and restated memorandum and articles of association (A) that would modify the substance or timing of our obligation to provide holders of our ordinary shares the right to have their shares redeemed in connection with our initial business combination or to redeem <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_ecustom--RedeemptionPublicSharePercentage_pid_dp_uPure_c20260101__20260630_z1AQJMSq4Nyf" title="Redeem public share percentage">100% of our public shares if we do not complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_z8uUg76LL4kb" title="Share price">0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination, or (B) with respect to any other material provisions relating to (x) the rights of holders of our ordinary shares or (y) pre-initial business combination activity; and (iii) waive their rights to liquidating distributions from the trust account with respect to any insider shares or private placement shares included in private units they hold if we fail to consummate an initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zJHzU5jOVrt6" title="Share price">0.033 per public share is deposited into the trust account for each one-month extension, and provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination (although they will be entitled to liquidating distributions from the trust account with respect to any public shares they hold if we fail to complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zw4fJfe2eck4" title="Share price">0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination). The Company will have until 18 months from the closing of the Initial Public Offering, with three one-month extensions at the option of the sponsor by depositing into the trust account, for each one-month extension, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pid_c20260101__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__srt--RangeAxis__srt--MinimumMember_zZcFMaXpUK5l" title="Sale of stock, consideration">198,000, or $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pid_c20260101__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__srt--RangeAxis__srt--MaximumMember_zAJvuoy5M3vk" title="Sale of stock, consideration">227,700 if the underwriters’ over-allotment option is exercised in full ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zG9DwacgiKhg" title="Share price">0.033 per unit in either case) (as may be extended by shareholder approval to amend our amended and restated memorandum and articles of association to extend the date by which the Company must consummate our initial business combination) or until such earlier liquidation date as our board of directors (the “Board”) may approve, to consummate a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up; (ii) as promptly as reasonably possible but no more than ten business days thereafter, subject to lawfully available funds, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including interest earned on the funds held in the trust account and not previously released to us for permitted withdrawals (less up to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--OtherExpenses_c20260101__20260630_zNi057uzTTV7" title="Liquidation expenses">100,000 of interest to pay liquidation expenses), divided by the number of the then-outstanding public shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any) subject to applicable law; and (iii) as promptly as reasonably possible following such redemption, subject to the approval of our remaining shareholders and our Board, liquidate and dissolve, subject in each case to our obligations under Cayman Islands law to provide for claims of creditors and in all cases subject to the other requirements of applicable law. The underwriter has agreed to waive its rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_ecustom--ProposedOfferingPricePerUnit_iI_pid_c20260630_z8ggQJKvIyab" title="Initial public offering price per unit">10.00). The Sponsor has agreed that it will be liable to the Company, if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amounts in the trust account to below $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--SharePrice_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z5ln6d9B3ASi" title="Share price, per share">10.00 per share, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the trust account and except as to any claims under our indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. In the event that an executed waiver is deemed to be unenforceable against a third party, our sponsor will not be responsible to the extent of any liability for such third-party claims. However, our sponsor may not be able to satisfy those obligations. Other than as described above, none of our officers or directors will indemnify us for claims by third parties including, without limitation, claims by vendors and prospective target businesses. We have not independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations. We therefore believe it is unlikely our sponsor would be able to satisfy its indemnity obligations if it were required to do so. However, we believe the likelihood of our sponsor having to indemnify the trust account is limited because we will endeavor to have all vendors and prospective target businesses as well as other entities execute agreements with us waiving any right, title, interest or claim of any kind in or to monies held in the trust account. On February 17, 2026, the Company received a letter of resignation (the “Resignation Letter”) from Ms. Mei Chi Tsai. Pursuant to the Resignation Letter, Ms. Tsai resigned from her position as a member of the Board and from all the committees on which she served, effective February 17, 2026. On February 25, 2026, the Board appointed Ms. Yajuan Ding to serve as a director of the Company commencing on the same day. The Board determined that Ms. Ding qualifies as an “independent director” under the Nasdaq Stock Market Listing Rules. On April 23, 2026, the Company entered into a Business Combination Agreement (the “Business Combination Agreement”) with Kukugan Invest, a Cayman Islands exempted company (“Parent”), and CADV Ventures S.A., a Polish company and a wholly-owned subsidiary of Parent. Pursuant to the Business Combination Agreement, Parent will merge with and into the Company, with the Company continuing as the surviving company, and as a result of which, CADV.AI will become a wholly-owned subsidiary of the Company. Upon the closing of the transactions contemplated by the Business Combination Agreement, the combined company will be renamed Kukugan Corp. The Business Combination Agreement and related agreements are further described in the Company’s Current Report on Form 8-K filed with the SEC on April 27, 2026. Other than as specifically discussed, this report does not assume the closing of the transactions contemplated by the Business Combination Agreement.

6000000

10.00

60000000

900000

194100

10.00

1941000

900000

10.00

9000000

9000

10.00

90000

9000000

1889764

690000

509764

690000

69000000

10.00

0.033

198000

227700

0.033

100000

10.00

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial statements of the Company are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X promulgated under the Securities Act. Certain information or footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements as of December 31, 2025 filed with the SEC on February 12, 2026. The interim results for the six months ended June 30, 2026 are not necessarily indicative of the results to be expected for the period ending December 31, 2026 or for any other future periods. Liquidity, Capital Resources and Going Concern Consideration As of June 30, 2026, the Company had $136,583 in cash and a working capital deficit of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_ecustom--WorkingCapital_iNI_di_c20260630_zvkJLilWwVqa" title="Working capital deficit">665,090. The Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zIaQMu2WKwbb" title="Issuance of offering costs">25,000 from the Sponsor to cover certain offering costs on the Company’s behalf in exchange for issuance of Insider Shares (as defined in Note 5), and loan from the Sponsor of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--NotesPayableCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zKXO5mI688Pe" title="Promissory notes - related party">294,067 under the Note. The Company has repaid the Note on October 24, 2025. Subsequent to the consummation of the Initial Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering and the Private Placement held outside of the Trust Account. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (as defined in Note 5). As of June 30, 2026, there were no amounts outstanding under any Working Capital Loan. The Company expects to incur significant costs in pursuit of its acquisition plans and will not generate any operating revenues until after the completion of its initial business combination. In addition, the Company expects to have negative cash flows from operations as it pursues an initial business combination target. In connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern” the Company does not currently have adequate liquidity to sustain operations, which consist solely of pursuing a Business Combination. The Company may raise additional capital through loans or additional investments from the Sponsor or its shareholders, officers, directors, or third parties. The Company’s officers and directors and the Sponsor may, but are not obligated to (except as described above), loan the Company funds, from time to time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. As is customary for a special purpose acquisition company, if the Company is not able to consummate a Business Combination during the Combination Period, it will cease all operations and redeem the Public Shares. Management plans to continue its efforts to consummate a Business Combination during the Combination Period. While the Company expects to have access to additional sources of capital if necessary, there is no current commitment on the part of any financing source to provide additional capital and no assurances can be provided that such additional capital will ultimately be available. The liquidity condition and mandatory liquidation raise substantial doubt about the Company’s ability to continue as a going concern until the earlier of the consummation of the Business Combination or the date the Company is required to liquidate. There is no assurance that the Company’s plans to raise additional capital (to the extent ultimately necessary) or to consummate a Business Combination will be successful or successful within the Combination Period. The condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $136,583 of Cash held in operating account as of June 30, 2026. The Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20260630_zRqmAegXAgc5" title="Cash equivalents">no cash equivalents as of June 30, 2026. Investments Held in Trust Account As of June 30, 2026, substantially all of the assets held in the Trust Account were held in U.S. Treasury Securities Money Market Funds. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in investment income earned on investments held in Trust in the accompanying statement of operations. The estimated fair values of investments held in Trust Account are determined using available market information. As of June 30, 2026, the estimated fair values of investments held in Trust Account amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--AssetsHeldInTrust_iI_c20260630_zqzBrsg81Qyb" title="Investments held in trust account">70,703,700. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of June 30, 2026 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is considered to be a Cayman Islands exempted company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the provision for income taxes was deemed to be de minimis for the three and six months ended June 30, 2026. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging.” For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The underwriters’ over-allotment option was deemed to be a freestanding financial instrument indexed to the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480 at the time of the Initial Public Offering. Warrant Instruments We account for Warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the instruments are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the instruments meet all of the requirements for equity classification under ASC 815, including whether the instruments are indexed to a company’s common shares and whether the instrument holders could potentially require “net cash settlement” in a circumstance outside of a company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of Warrant issuance and as of each subsequent quarterly period end date while the instruments are outstanding. Upon review of the Warrant Agreement, Management concluded that the public warrants and private warrants issued pursuant to such warrant agreement qualify for equity accounting treatment. Following the closing of the Initial Public Offering on October 24, 2025 and underwriter’s full exercise of over-allotment option on October 28, 2025, the Company accounted for the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember_zWHUIWuTvbP2" title="Warrants outstanding">6,900,000 public warrants and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivateWarrantsMember_zNjjM5MWykqd" title="Warrants outstanding">203,100 private warrants issued under equity treatment at their assigned values. <p id="xdx_84E_eus-gaap--SharesSubjectToMandatoryRedemptionChangesInRedemptionValuePolicyTextBlock_zYGvnYgAmQ1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ordinary Shares Subject to Possible Redemption The public shares contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies public shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital (to the extent available) and accumulated deficit. Accordingly, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. As of December 31, 2025 and June 30, 2026, the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20260630_z8KPmdcInUme" title="Odinary shares subject to possible redemption"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20251231_z2QDYRbTIE1i" title="Odinary shares subject to possible redemption">6,900,000 ordinary shares subject to redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Ordinary Shares subject to possible redemption, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_c20260101__20260630_zyVb17mMOura" style="width: 16%; text-align: right" title="Ordinary Shares subject to possible redemption">69,471,486</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accretion in value of redeemable shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--AccretionOfCarryingValueToRedemptionValue_c20260101__20260630_zX1ISGbjJ4kl" style="border-bottom: Black 1pt solid; text-align: right" title="Accretion of carrying value to redemption value">1,232,214</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Ordinary Shares subject to possible redemption, June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20260101__20260630_zvtbB71eQVbf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares subject to possible redemption">70,703,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Net income per share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The Company has two outstanding classes of shares, which are referred to as redeemable ordinary shares and non-redeemable ordinary shares. Net income is shared pro rata between the two classes of ordinary shares. Net income per ordinary share is computed by dividing net income by the weighted-average number of ordinary shares outstanding during the period. At June 30, 2026, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted income per share is the same as basic loss per share for the periods presented. The net income per share presented in the statement of operations is based on the following: SCHEDULE OF NET INCOME PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from June 24, 2025 (Inception) through June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Allocation of net income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">73,008</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">20,401</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(25,128</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">434,462</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">121,404</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Basic and diluted weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z5aiBeRaYCS6" title="Basic weighted average shares outstanding"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zANgGhj82bCh" title="Diluted weighted average shares outstanding">6,900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgRJyQ3CYZG6" title="Basic weighted average shares outstanding"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zyYPlrzfN8jj" title="Diluted weighted average shares outstanding">1,928,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zwNKS2mHp8la" title="Basic weighted average shares outstanding"><span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z4r9URSwNr2g" title="Diluted weighted average shares outstanding">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zCloYnr5r1Vd" title="Basic weighted average shares outstanding"><span id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zOk0PJYiWjde" title="Diluted weighted average shares outstanding">1,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zDUDVjR7kxjd" title="Basic weighted average shares outstanding"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zXy47ejn4ZJ6" title="Diluted weighted average shares outstanding">6,900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_z1CAVopKRQ1d" title="Basic weighted average shares outstanding"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zPavcKROq5Se" title="Diluted weighted average shares outstanding">1,928,100</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--EarningsPerShareBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_ztJcViNozfP9" title="Basic net income per ordinary share"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zSPHk5QA69Ga" title="Diluted net income per ordinary share">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--EarningsPerShareBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgCpxcVs2l0j" title="Basic net income per ordinary share"><span id="xdx_908_eus-gaap--EarningsPerShareDiluted_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zIMCyXyraA8k" title="Diluted net income per ordinary share">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EarningsPerShareBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zGAGnnI1uU55" title="Basic net income per ordinary share"><span id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zjoJVoAIuYHb" title="Diluted net income per ordinary share">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_907_eus-gaap--EarningsPerShareBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgPxEma3HCyf" title="Basic net income per ordinary share"><span id="xdx_90E_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zPHapplT03Li" title="Diluted net income per ordinary share">(0.01</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zKKSlgMSQRD5" title="Basic net income per ordinary share"><span id="xdx_900_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zEtVG0yY86ii" title="Diluted net income per ordinary share">0.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zqdsW1R9xyDf" title="Basic net income per ordinary share"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zSjRPlYJj7Pj" title="Diluted net income per ordinary share">0.06</td><td style="text-align: left"> </td></tr> </table> Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--CashFDICInsuredAmount_iI_c20260630_zv7mkBffotB2" title="Federal depository insurance coverage">250,000. At June 30, 2026, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheets, primarily due to its short-term nature. Risks and Uncertainties The United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and the recent escalation of the Israel-Hamas conflict. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and the escalation of the Israel-Hamas conflict and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above-mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion of Ukraine, the escalation of the Israel-Hamas conflict and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial Business Combination and any target business with which the Company may ultimately consummate an initial Business Combination. Recent Accounting Pronouncements In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires the disclosure of additional segment information. ASU No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07 as of the inception of the Company. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows. In December 2023, the FASB issued ASU 2023-09, Income taxes (Topic 740): Improvements to Income Tax Disclosure (“ASU 2023-09”), which enhances the transparency and usefulness of income tax disclosures. ASU 2023-09 will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company adopted ASU 2023-09 since inception. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows.

Basis of Presentation The accompanying unaudited condensed financial statements of the Company are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X promulgated under the Securities Act. Certain information or footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements as of December 31, 2025 filed with the SEC on February 12, 2026. The interim results for the six months ended June 30, 2026 are not necessarily indicative of the results to be expected for the period ending December 31, 2026 or for any other future periods.

Liquidity, Capital Resources and Going Concern Consideration As of June 30, 2026, the Company had $136,583 in cash and a working capital deficit of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_ecustom--WorkingCapital_iNI_di_c20260630_zvkJLilWwVqa" title="Working capital deficit">665,090. The Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zIaQMu2WKwbb" title="Issuance of offering costs">25,000 from the Sponsor to cover certain offering costs on the Company’s behalf in exchange for issuance of Insider Shares (as defined in Note 5), and loan from the Sponsor of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--NotesPayableCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zKXO5mI688Pe" title="Promissory notes - related party">294,067 under the Note. The Company has repaid the Note on October 24, 2025. Subsequent to the consummation of the Initial Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering and the Private Placement held outside of the Trust Account. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (as defined in Note 5). As of June 30, 2026, there were no amounts outstanding under any Working Capital Loan. The Company expects to incur significant costs in pursuit of its acquisition plans and will not generate any operating revenues until after the completion of its initial business combination. In addition, the Company expects to have negative cash flows from operations as it pursues an initial business combination target. In connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern” the Company does not currently have adequate liquidity to sustain operations, which consist solely of pursuing a Business Combination. The Company may raise additional capital through loans or additional investments from the Sponsor or its shareholders, officers, directors, or third parties. The Company’s officers and directors and the Sponsor may, but are not obligated to (except as described above), loan the Company funds, from time to time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. As is customary for a special purpose acquisition company, if the Company is not able to consummate a Business Combination during the Combination Period, it will cease all operations and redeem the Public Shares. Management plans to continue its efforts to consummate a Business Combination during the Combination Period. While the Company expects to have access to additional sources of capital if necessary, there is no current commitment on the part of any financing source to provide additional capital and no assurances can be provided that such additional capital will ultimately be available. The liquidity condition and mandatory liquidation raise substantial doubt about the Company’s ability to continue as a going concern until the earlier of the consummation of the Business Combination or the date the Company is required to liquidate. There is no assurance that the Company’s plans to raise additional capital (to the extent ultimately necessary) or to consummate a Business Combination will be successful or successful within the Combination Period. The condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty.

136583

-665090

25000

294067

Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had $136,583 of Cash held in operating account as of June 30, 2026. The Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20260630_zRqmAegXAgc5" title="Cash equivalents">no cash equivalents as of June 30, 2026.

136583

Investments Held in Trust Account As of June 30, 2026, substantially all of the assets held in the Trust Account were held in U.S. Treasury Securities Money Market Funds. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in Trust Account are included in investment income earned on investments held in Trust in the accompanying statement of operations. The estimated fair values of investments held in Trust Account are determined using available market information. As of June 30, 2026, the estimated fair values of investments held in Trust Account amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--AssetsHeldInTrust_iI_c20260630_zqzBrsg81Qyb" title="Investments held in trust account">70,703,700.

70703700

Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no unrecognized tax benefits as of June 30, 2026 and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is considered to be a Cayman Islands exempted company with no connection to any other taxable jurisdiction and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the provision for income taxes was deemed to be de minimis for the three and six months ended June 30, 2026.

Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging.” For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. The underwriters’ over-allotment option was deemed to be a freestanding financial instrument indexed to the contingently redeemable shares and was accounted for as a liability pursuant to ASC 480 at the time of the Initial Public Offering.

Warrant Instruments We account for Warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and FASB ASC Topic 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the instruments are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the instruments meet all of the requirements for equity classification under ASC 815, including whether the instruments are indexed to a company’s common shares and whether the instrument holders could potentially require “net cash settlement” in a circumstance outside of a company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of Warrant issuance and as of each subsequent quarterly period end date while the instruments are outstanding. Upon review of the Warrant Agreement, Management concluded that the public warrants and private warrants issued pursuant to such warrant agreement qualify for equity accounting treatment. Following the closing of the Initial Public Offering on October 24, 2025 and underwriter’s full exercise of over-allotment option on October 28, 2025, the Company accounted for the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PublicWarrantsMember_zWHUIWuTvbP2" title="Warrants outstanding">6,900,000 public warrants and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251028__us-gaap--ClassOfWarrantOrRightAxis__custom--PrivateWarrantsMember_zNjjM5MWykqd" title="Warrants outstanding">203,100 private warrants issued under equity treatment at their assigned values.

6900000

203100

<p id="xdx_84E_eus-gaap--SharesSubjectToMandatoryRedemptionChangesInRedemptionValuePolicyTextBlock_zYGvnYgAmQ1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ordinary Shares Subject to Possible Redemption The public shares contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies public shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Company recognizes changes in redemption value immediately as they occur and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital (to the extent available) and accumulated deficit. Accordingly, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. As of December 31, 2025 and June 30, 2026, the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20260630_z8KPmdcInUme" title="Odinary shares subject to possible redemption"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20251231_z2QDYRbTIE1i" title="Odinary shares subject to possible redemption">6,900,000 ordinary shares subject to redemption reflected in the balance sheet are reconciled in the following table: SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Ordinary Shares subject to possible redemption, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_c20260101__20260630_zyVb17mMOura" style="width: 16%; text-align: right" title="Ordinary Shares subject to possible redemption">69,471,486</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accretion in value of redeemable shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--AccretionOfCarryingValueToRedemptionValue_c20260101__20260630_zX1ISGbjJ4kl" style="border-bottom: Black 1pt solid; text-align: right" title="Accretion of carrying value to redemption value">1,232,214</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Ordinary Shares subject to possible redemption, June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20260101__20260630_zvtbB71eQVbf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares subject to possible redemption">70,703,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6900000

SCHEDULE OF ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Ordinary Shares subject to possible redemption, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_c20260101__20260630_zyVb17mMOura" style="width: 16%; text-align: right" title="Ordinary Shares subject to possible redemption">69,471,486</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Plus:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accretion in value of redeemable shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--AccretionOfCarryingValueToRedemptionValue_c20260101__20260630_zX1ISGbjJ4kl" style="border-bottom: Black 1pt solid; text-align: right" title="Accretion of carrying value to redemption value">1,232,214</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Ordinary Shares subject to possible redemption, June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_c20260101__20260630_zvtbB71eQVbf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares subject to possible redemption">70,703,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

69471486

1232214

70703700

Net income per share The Company complies with accounting and disclosure requirements of FASB ASC 260, Earnings Per Share. The Company has two outstanding classes of shares, which are referred to as redeemable ordinary shares and non-redeemable ordinary shares. Net income is shared pro rata between the two classes of ordinary shares. Net income per ordinary share is computed by dividing net income by the weighted-average number of ordinary shares outstanding during the period. At June 30, 2026, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted income per share is the same as basic loss per share for the periods presented. The net income per share presented in the statement of operations is based on the following: SCHEDULE OF NET INCOME PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from June 24, 2025 (Inception) through June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Allocation of net income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">73,008</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">20,401</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(25,128</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">434,462</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">121,404</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Basic and diluted weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z5aiBeRaYCS6" title="Basic weighted average shares outstanding"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zANgGhj82bCh" title="Diluted weighted average shares outstanding">6,900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgRJyQ3CYZG6" title="Basic weighted average shares outstanding"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zyYPlrzfN8jj" title="Diluted weighted average shares outstanding">1,928,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zwNKS2mHp8la" title="Basic weighted average shares outstanding"><span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z4r9URSwNr2g" title="Diluted weighted average shares outstanding">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zCloYnr5r1Vd" title="Basic weighted average shares outstanding"><span id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zOk0PJYiWjde" title="Diluted weighted average shares outstanding">1,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zDUDVjR7kxjd" title="Basic weighted average shares outstanding"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zXy47ejn4ZJ6" title="Diluted weighted average shares outstanding">6,900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_z1CAVopKRQ1d" title="Basic weighted average shares outstanding"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zPavcKROq5Se" title="Diluted weighted average shares outstanding">1,928,100</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--EarningsPerShareBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_ztJcViNozfP9" title="Basic net income per ordinary share"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zSPHk5QA69Ga" title="Diluted net income per ordinary share">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--EarningsPerShareBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgCpxcVs2l0j" title="Basic net income per ordinary share"><span id="xdx_908_eus-gaap--EarningsPerShareDiluted_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zIMCyXyraA8k" title="Diluted net income per ordinary share">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EarningsPerShareBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zGAGnnI1uU55" title="Basic net income per ordinary share"><span id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zjoJVoAIuYHb" title="Diluted net income per ordinary share">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_907_eus-gaap--EarningsPerShareBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgPxEma3HCyf" title="Basic net income per ordinary share"><span id="xdx_90E_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zPHapplT03Li" title="Diluted net income per ordinary share">(0.01</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zKKSlgMSQRD5" title="Basic net income per ordinary share"><span id="xdx_900_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zEtVG0yY86ii" title="Diluted net income per ordinary share">0.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zqdsW1R9xyDf" title="Basic net income per ordinary share"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zSjRPlYJj7Pj" title="Diluted net income per ordinary share">0.06</td><td style="text-align: left"> </td></tr> </table>

The net income per share presented in the statement of operations is based on the following: SCHEDULE OF NET INCOME PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from June 24, 2025 (Inception) through June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Non-redeemable Ordinary Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Allocation of net income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">73,008</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">20,401</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(25,128</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">434,462</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">121,404</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Basic and diluted weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z5aiBeRaYCS6" title="Basic weighted average shares outstanding"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zANgGhj82bCh" title="Diluted weighted average shares outstanding">6,900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgRJyQ3CYZG6" title="Basic weighted average shares outstanding"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zyYPlrzfN8jj" title="Diluted weighted average shares outstanding">1,928,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zwNKS2mHp8la" title="Basic weighted average shares outstanding"><span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_z4r9URSwNr2g" title="Diluted weighted average shares outstanding">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zCloYnr5r1Vd" title="Basic weighted average shares outstanding"><span id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zOk0PJYiWjde" title="Diluted weighted average shares outstanding">1,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zDUDVjR7kxjd" title="Basic weighted average shares outstanding"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zXy47ejn4ZJ6" title="Diluted weighted average shares outstanding">6,900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_z1CAVopKRQ1d" title="Basic weighted average shares outstanding"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zPavcKROq5Se" title="Diluted weighted average shares outstanding">1,928,100</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net income per ordinary share</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--EarningsPerShareBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_ztJcViNozfP9" title="Basic net income per ordinary share"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zSPHk5QA69Ga" title="Diluted net income per ordinary share">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--EarningsPerShareBasic_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgCpxcVs2l0j" title="Basic net income per ordinary share"><span id="xdx_908_eus-gaap--EarningsPerShareDiluted_pid_c20260401__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zIMCyXyraA8k" title="Diluted net income per ordinary share">0.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EarningsPerShareBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zGAGnnI1uU55" title="Basic net income per ordinary share"><span id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zjoJVoAIuYHb" title="Diluted net income per ordinary share">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_907_eus-gaap--EarningsPerShareBasic_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zgPxEma3HCyf" title="Basic net income per ordinary share"><span id="xdx_90E_eus-gaap--EarningsPerShareDiluted_pid_c20250624__20250630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zPHapplT03Li" title="Diluted net income per ordinary share">(0.01</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zKKSlgMSQRD5" title="Basic net income per ordinary share"><span id="xdx_900_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--RedeemableOrdinarySharesMember_zEtVG0yY86ii" title="Diluted net income per ordinary share">0.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zqdsW1R9xyDf" title="Basic net income per ordinary share"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--NonRedeemableOrdinarySharesMember_zSjRPlYJj7Pj" title="Diluted net income per ordinary share">0.06</td><td style="text-align: left"> </td></tr> </table>

73008

20401

-25128

434462

121404

6900000

1928100

1725000

6900000

1928100

0.01

-0.01

0.06

Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--CashFDICInsuredAmount_iI_c20260630_zv7mkBffotB2" title="Federal depository insurance coverage">250,000. At June 30, 2026, the Company had not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.

250000

Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheets, primarily due to its short-term nature.

Risks and Uncertainties The United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and the recent escalation of the Israel-Hamas conflict. In response to the ongoing Russia-Ukraine conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States, the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank Financial Telecommunication payment system. Certain countries, including the United States, have also provided and may continue to provide military aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The invasion of Ukraine by Russia and the escalation of the Israel-Hamas conflict and the resulting measures that have been taken, and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability and lack of liquidity in capital markets. Any of the above-mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion of Ukraine, the escalation of the Israel-Hamas conflict and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial Business Combination and any target business with which the Company may ultimately consummate an initial Business Combination.

Recent Accounting Pronouncements In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires the disclosure of additional segment information. ASU No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07 as of the inception of the Company. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows. In December 2023, the FASB issued ASU 2023-09, Income taxes (Topic 740): Improvements to Income Tax Disclosure (“ASU 2023-09”), which enhances the transparency and usefulness of income tax disclosures. ASU 2023-09 will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company adopted ASU 2023-09 since inception. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows.

NOTE 3. INITIAL PUBLIC OFFERING On October 24, 2025, the Company consummated its Initial Public Offering of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zv2pJl9Jhbu4" title="Number of share issued">6,000,000 Units, at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_z0KRKWN9R2Jk" title="Sale of stock, price per share">10.00 per Unit, generating gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zdTKYJmoPQQ8" title="Gross proceeds">60,000,000. The Company granted the underwriter a 45-day option to purchase up to an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251024__20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zoCNpWkI1gQg" title="Issuance of share to sponsor, shares">900,000 Units at the Initial Public Offering price to cover over-allotments, if any. Each Unit consists of one Ordinary Share and one redeemable warrant. Each warrant entitles the holder thereof to purchase ordinary shares at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOSVRJQUwgUFVCTElDIE9GRkVSSU5HIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--SaleOfStockPricePerShare_iI_c20251024__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2Couy3pXk0i" title="Share price">11.50 per share, subject to adjustment. On October 28, 2025, the underwriters’ over-allotment option was exercised in full.

6000000

10.00

60000000

900000

11.50

NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering and underwriter’s full exercise of the over-allotment option, the Sponsor purchased an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFBSSVZBVEUgUExBQ0VNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260101__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zAqLFltGFefl" title="Number of shares issued">203,100 Private Units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFBSSVZBVEUgUExBQ0VNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zFAlKfd7Lhrk" title="Price per share">10.00 per Private Unit from the Company in a private placement. The proceeds from the sale of the Private Units were added to the net proceeds from the Initial Public Offering held in the Trust Account. The Private Units are identical to the Units sold in the Initial Public Offering, as described in Note 7. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Warrants will expire worthless.

203100

10.00

NOTE 5. RELATED PARTY TRANSACTIONS Insider shares On July 18, 2025, the Company issued an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250718__20250718__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zi4IMG0wlp8b" title="Number of shares issued">1,725,000 insider shares to the Sponsor for an aggregate purchase price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250718__20250718__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zmUOS6YKrs8i" title="Number of value issued">25,000 in cash. The funds were received by October 24, 2025. Such ordinary shares include an aggregate of up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_c20250718__20250718__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zNoWcGITi2Pb" title="Number of shares forfeiture">225,000 shares subject to forfeiture by the Sponsor to the extent that the underwriters’ over-allotment is not exercised in full or in part, so that the Sponsor will collectively own <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_uPure_c20250718__20250718__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_z7tTaD7pBTsk" title="Ordinary shares percentage">20% of the outstanding shares after the Initial Public Offering (not including the ordinary shares that are included within the Private Units). Following the full exercise of the underwriters’ over-allotment option on October 28, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_do_c20251028__20251028__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zSgZBRFZHEP4" title="Number of shares forfeiture">no insider shares will be subject to forfeiture. The insider shares, except as described below, are identical to ordinary shares included in the units being sold in the Initial Public Offering, and holders of insider shares have the same shareholder rights as public shareholders, except that: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the insider shares are subject to certain transfer restrictions, as described in more detail below;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">our initial shareholders have entered into an agreement with us, pursuant to which they have agreed to (i) waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public shares they hold in connection with the completion of our initial business combination, (ii) waive their redemption rights with respect to any insider shares, private placement shares included in any private units and public shares in connection with the implementation of, following a shareholder vote to approve, an amendment to our amended and restated memorandum and articles of association (A) that would modify the substance or timing of our obligation to provide holders of our ordinary shares the right to have their shares redeemed in connection with our initial business combination or to redeem <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--RedeemptionPublicSharePercentage_pid_dp_uPure_c20250630__20250630_zELoOOU83eC8" title="Redeem public share percentage">100% of our public shares if we do not complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination, or (B) with respect to any other material provisions relating to (x) the rights of holders of our ordinary shares or (y) pre-initial business combination activity; and (iii) waive their rights to liquidating distributions from the trust account with respect to any insider shares or private placement shares included in private units they hold if we fail to consummate an initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $0.033 per public share is deposited into the trust account for each one-month extension, and provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination (although they will be entitled to liquidating distributions from the trust account with respect to any public shares they hold if we fail to complete our initial business combination within 18 months from the closing of the Initial Public Offering, subject to extension up to 21 months by means of three one-month extensions provided that $0.033 per public share is deposited into the trust account for each one-month extension and further provided that the Company has entered into an agreement for an initial business combination within that 18-month period, to complete an initial business combination);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the insider shares are subject to anti-dilution adjustments to ensure that the initial shareholders maintain their proportionate ownership following the consummation of our initial business combination, as described below and in our amended and restated memorandum and articles of association; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the insider shares are entitled to registration rights.</td></tr> </table> If we submit our initial business combination to our public shareholders for a vote, our Sponsor and our management team have agreed to vote their insider shares, private placement shares included in any private units and any public shares purchased during or after the Initial Public Offering in favor of our initial business combination (except with respect to any such public shares which may not be voted in favor of approving the business combination transaction in accordance with the requirements of Rule 14e-5 under the Exchange Act and any SEC interpretations or guidance relating thereto). The initial shareholders have agreed not to transfer, assign or sell any of their insider shares until the earliest of (A) six months after the completion of our initial business combination and (B) subsequent to our initial business combination, the date on which we complete a liquidation, merger, share exchange, reorganization or other similar transaction that results in all of our public shareholders having the right to exchange their ordinary shares for cash, securities or other property. Administrative Services Arrangement On July 8, 2025, our Sponsor agreed, commencing from October 23, 2025, through the earlier of the Company’s consummation of a Business Combination and its liquidation, to make available to the Company certain office space, utilities and secretarial and administrative support as may be reasonably required by the Company. The Company has agreed to pay our Sponsor, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--SponsorFees_c20250708__20250708__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zjEotNlLk0i9" title="Sponsors fee">10,000 per month, for up to 18 months, subject to extension to up to 21 months, as provided in the Company’s registration statement, for such administrative services. For the three and six months ended June 30, 2026, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--SponsorFees_c20260401__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z2Ns0mJRKiCf" title="Sponsors fee">30,000 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--SponsorFees_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zsqJPvp5yRD3" title="Sponsors fee">60,000 was charged to operations respectively and no amounts were outstanding on June 30, 2026. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Company’s Sponsor or an affiliate of the Sponsor, or the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Up to $3,000,000 of such loans may be convertible into private units, at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20260630_zGhjmcaz2qVj" title="Conversion, per share">10.00 per unit, at the option of the applicable lender. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. As of June 30, 2026, no amounts under such loans have been drawn.

1725000

25000

225000

0.20

0.033

10000

30000

60000

3000000

10.00

NOTE 6. COMMITMENTS AND CONTINGENCIES Registration Rights The Sponsor, and our officers and directors prior to or on the effective date of the Initial Public Offering, at any time and from time to time on or after the date that we consummate a business combination, the holders of a majority-in-interest of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--SaleOfStockDescriptionOfTransaction_c20260101__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zjORBmMU0Vmc" title="Description of stock transaction">(i) 1,725,000 insider shares, (ii) 203,100 private shares, (iii) 203,100 ordinary shares underlying the private warrants included in the private units, (iv) any securities issuable upon conversion of working capital loans from our sponsor, officers, directors or their affiliates, if any, (v) any warrants, rights, shares of our company issued as a dividend or other distribution with respect to or in exchange for or in replacement of the aforementioned securities, and (vi) any other equity security held by our initial shareholders as of the date of the registration rights agreement (including shares issued or issuable upon the exercise of such equity security) are entitled to make up to two demands that the Company register the resale of such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to our consummation of a business combination. Underwriting Agreement The Company granted the underwriters a 45-day option to purchase up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260101__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zLhIK26f0B97" title="Sale of units in initial public offering">900,000 additional Units to cover over-allotments at the Initial Public Offering price, less the underwriting discounts and commissions. On October 28, 2025, the over-allotment option was exercised in full. The Underwriters were entitled to a cash underwriting discount of: (i) two percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_ecustom--CashUnderwritingDiscountPercentage_iI_pid_dp_uPure_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_z9NUwP7kuuc9" title="Cash underwriting discount percentage">2.00%) of the gross proceeds of the Initial Public Offering, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_ecustom--CashUnderwritingDiscount_c20260101__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zJDvzDbUAffg" title="Cash underwriting discount">1,380,000 as the underwriters’ over-allotment was exercised in full. The underwriters have reimbursed the Company one percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_ecustom--CashUnderwritingReimbursedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zubqONsuNdx5" title="Cash underwriting reimbursed percentage">1.00%) of the gross proceeds of the Initial Public Offering for the Company’s offering expenses, which was deducted from the cash underwriting commission. In addition, the underwriters are entitled to a deferred fee of one percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_ecustom--DeferredUnderwritingDiscountPercentage_iI_pid_dp_uPure_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zsQAKpF1A1Nh" title="Deferred underwriting discount percentage">1.0%) of the gross proceeds of the Initial Public Offering, or $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_ecustom--DeferredUnderwritingDiscount_c20260101__20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_z9sCn6fdSGn8" title="Deferred underwriting discount">690,000 as the underwriters’ over-allotment was exercised in full upon closing of the Business Combination (or an amount equal to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--DeferredUnderwritingDiscountPercentage_iI_pid_dp_uPure_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember_zHG2TNKv6Cl3" title="Deferred underwriting discount percentage">5.0% of the balance remaining in the trust account, without accrued interest, adjusted only to account for payment of redemptions and prior to any other disbursements therefrom, upon the consummation of an initial business combination, whichever amount is greater). The deferred fee will be paid in cash upon the closing of a Business Combination from the amounts held in the Trust Account, subject to the terms of the underwriting agreement. At the Closing, D. Boral has reimbursed the Company one percent (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_ecustom--CashUnderwritingReimbursedPercentage_iI_pid_dp_uPure_c20260630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zqsE5WoHm7ai" title="Cash underwriting reimbursed percentage">1.00%) of the gross proceeds of the offering for the Company’s offering expenses. Administrative Services Arrangement The Company has committed to paying our Sponsor $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTU1JVE1FTlRTIEFORCBDT05USU5HRU5DSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--SponsorFees_c20250708__20250708__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zvMgNkcnVCWk" title="Sponsors fee">10,000 per month for administrative services as discussed in Note 5 commencing from October 23, 2025, through the earlier of the Company’s consummation of a Business Combination and its liquidation. Right of First Refusal For a period beginning on the closing of the Initial Public Offering and ending 12 months from the closing of a Business Combination, the Company has granted D. Boral Capital LLC and ARC Group Securities LLC, a right of first refusal to serve as exclusive investment banker, exclusive book-runner, and/or exclusive placement agent on terms to be negotiated and consistent with the other terms offered to us for similar offerings for each and every future public and private equity and debt offering, including all equity linked financings, forward purchase agreements or similar type of equity line financing of the Company, or any successor to or any current or future subsidiary of the Company, within twelve months after the consummation of a business combination provided, however, that in accordance with FINRA Rule 5110(g)(6)(A), such “right of first refusal” shall not have a duration of more than three years from the commencement of sales of the Initial Public Offering. This “right of first refusal” is considered to be an item of value in connection with the Initial Public Offering pursuant to FINRA Rule 5110 and has a deemed compensation value of one percent of the proceeds of the Initial Public Offering.

(i) 1,725,000 insider shares, (ii) 203,100 private shares, (iii) 203,100 ordinary shares underlying the private warrants included in the private units,

900000

0.0200 1380000 0.0100 0.010 690000 0.050 0.0100

10000

NOTE 7. STOCKHOLDER’S EQUITY Preferred shares — The Company is authorized to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630_zq4MHAh0oxG2" title="Preferred stock, shares authorized">5,000,000 preferred shares with a par value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260630_z02z57DvMWrh" title="Preferred stock, par value">0.0001 per share. Holders of the Company’s ordinary shares are entitled to one vote for each share. As of June 30, 2026, there were <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_do_c20260630_zypAHlM7zAPk" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260630_zPLLpDy7CMjf" title="Preferred stock, shares outstanding">no preferred shares issued or outstanding. Ordinary shares — On August 28, 2025, the board of directors and shareholders of the Company unanimously approved, through an ordinary resolution, the redesignation of authorized share capital from two classes of ordinary shares (Class A and Class B) to ordinary shares and, through a special resolution, related amendments to the memorandum and articles of association. All share and per-share amounts and descriptions have been retrospectively presented. The Company is authorized to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--CommonStockSharesAuthorized_iI_c20260630_zNjJfBO7hN46" title="Common stock, shares authorized">550,000,000 ordinary shares with a par value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260630_zNPSCcZNZ47l" title="Common stock, par value">0.0001 per share. Holders of the Company’s ordinary shares are entitled to one vote for each share. On July 18, 2025, the Company issued an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250718__20250718__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_zm5QLhbhRfWk" title="Number of shares issued">1,725,000 ordinary shares to the Sponsor for an aggregate purchase price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250718__20250718__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_ziCdkVWaksng" title="Number of value issued">25,000 in cash, of which <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_c20250718__20250718__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember_z7pRouWyW43l" title="Number of shares forfeiture">225,000 shares held by the Sponsor are subject to forfeiture to the extent that the underwriter’s over-allotment option is not exercised in full. On July 18, 2025, our sponsor transferred a total of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_eus-gaap--SharesIssued_iI_c20250718__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SponsorMember__srt--TitleOfIndividualAxis__srt--ManagementMember_zFc4EqFPsNk6" title="Transferred shares">80,000 insider shares among our then Chief Executive Officer, Mr. Shang Ju Lin, our Chief Financial Officer and our three then-independent directors pursuant to executed share transfer agreements. Following its Initial Public Offering and underwriter’s full exercise of over-allotment option, there were <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_c20260630_zANcOcfqGyRl" title="Common stock, shares outstanding">1,928,100 ordinary shares issued and outstanding as of June 30, 2026, excluding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20260630_zqHhrZFnqiig" title="Odinary shares subject to possible redemption">6,900,000 shares subject to possible redemption and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_do_c20260101__20260630_z1IucacHe0H6" title="Number of shares forfeiture">no ordinary shares were subject to forfeiture. Warrants — Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Warrants. The Warrants will become exercisable on the later of the completion of our initial business combination (the “warrant exercise date”) or 12 months after this registration statement is declared effective by the Securities and Exchange Commission (or we permit holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement). The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of our initial business combination, we will use our commercially reasonable efforts to file with the SEC a post-effective amendment to the registration statement of which this prospectus forms a part or a new registration statement and have an effective registration statement covering the ordinary shares issuable upon exercise of the warrants and to maintain a current prospectus relating to those ordinary shares until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the ordinary shares issuable upon exercise of the warrants is not effective by the 60th business day after the closing of our initial business combination, warrant holders may, until such time as there is an effective registration statement and during any period when we will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. Notwithstanding the above, if our ordinary shares are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, we may, at our option, require holders of public warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event we so elect, we will not be required to file or maintain in effect a registration statement, and in the event we do not so elect, we will use our commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The Warrants will expire five years from the consummation of a Business Combination or earlier upon redemption or liquidation. The Company may call the Warrants for redemption: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">in whole and not in part;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zK9IIVeO1zH1" title="Share price">0.01 per warrant;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">upon a minimum of 30 days’ prior written notice of redemption, which we refer to as the 30-day redemption period; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">if, and only if, the last reported sale price (the “closing price”) of our ordinary shares equals or exceeds $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvKn7e9mLzFa" title="Warrant exercise price">18.00 per share (as adjusted for adjustments to the number of shares issuable upon exercise or the exercise price of a warrant) for any 20 trading days within a 30-trading day period commencing once the warrants become exercisable and ending on the third trading day prior to the date on which we send the notice of redemption to the warrant holders.</td></tr> </table> The private warrants will be identical to the warrants sold in the Initial Public Offering except that, the private warrants (including the ordinary shares issuable upon exercise of the private warrants) will not be transferable, assignable or salable until 30 days after the completion of our initial business combination (except pursuant to limited exceptions) and they will not be redeemable by the Company. Our sponsor, or its permitted transferees, has the option to exercise the private warrants on a cashless basis. Any amendment to the terms of the private warrants or any provision of the warrant agreement with respect to the private warrants will require a vote of holders of at least 50% of the number of the then outstanding private warrants. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and the like. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless. The exercise price is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260630_zYmsrOKuZCb1" title="Warrant exercise price">11.50 per share, subject to adjustment as described herein. In addition, if (x) we issue additional ordinary shares or equity-linked securities for capital raising purposes in connection with the closing of our initial business combination at an issue price or effective issue price of less than $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260630_zGXYc0FRmJif" title="Shares issued, price per share">9.20 per ordinary share (with such issue price or effective issue price to be determined in good faith by our board of directors and, in the case of any such issuance to our initial shareholder or its affiliates, without taking into account any insider shares held by our initial shareholder or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds (including from such issuances and the Initial Public Offering), and interest thereon, available for the funding of our initial business combination on the date of the consummation of our initial business combination (net of redemptions), and (z) the volume weighted average trading price of our ordinary shares during the 20 trading day period starting on the trading day prior to the day on which we consummate our initial business combination (such price, the “Market Value”) is below $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260630_zV2daT4x7Lpk" title="Shares issued, price per share">9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_ecustom--PercentageOfMarketValue_iI_pid_dp_uPure_c20260630__srt--RangeAxis__srt--MinimumMember_zhCRuXTCQdCe" title="Percentage of market value">115% of the higher of the Market Value and the Newly Issued Price, and the $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_ecustom--RedemptionTriggerPricesPercentage_iI_pid_dp_uPure_c20260630_zEZTQLqThDkd" title="Redemption trigger prices percentage">18.00 per share redemption trigger prices will be adjusted (to the nearest cent) to be equal to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--PercentageOfMarketValue_iI_pid_dp_uPure_c20260630__srt--RangeAxis__srt--MaximumMember_zYOF4Yi80YY2" title="Percentage of market value">180% of the higher of the Market Value and the Newly Issued Price.

5000000

0.0001

550000000

0.0001

1725000

25000

225000

80000

1928100

6900000

0.01

18.00

11.50

9.20

1.15 0.1800 1.80

NOTE 8. FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value as of June 30, 2026, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: <p id="xdx_891_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zZNCGdvysjfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Cash and marketable securities held in trust account</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z0b5KO5QqNvi" style="width: 16%; text-align: right" title="Cash and marketable securities held in trust account">70,703,700</td><td style="width: 1%; text-align: left"> </td></tr> </table>

<p id="xdx_891_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zZNCGdvysjfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Cash and marketable securities held in trust account</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z0b5KO5QqNvi" style="width: 16%; text-align: right" title="Cash and marketable securities held in trust account">70,703,700</td><td style="width: 1%; text-align: left"> </td></tr> </table>

70703700

NOTE 9. SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker has been identified as the Chief Financial Officer (“CODM”), who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNFR01FTlQgSU5GT1JNQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_906_eus-gaap--NumberOfReportableSegments_dc_uInteger_c20260101__20260630_zrp481Esa4f5" title="Number of reportable segment"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNFR01FTlQgSU5GT1JNQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_eus-gaap--NumberOfOperatingSegments_dc_uInteger_c20260101__20260630_zv2f8oAZSd75" title="Number of operating segment">one operating segment. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following: SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Six Months Ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify; padding-bottom: 2.5pt">Formation and operating costs</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right"><span id="xdx_900_eus-gaap--OperatingExpenses_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--ReportableSegmentAggregationBeforeOtherOperatingSegmentMember_z05NkUTF71g4" title="Formation and operating costs">(676,348</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Interest income on trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--InvestmentIncomeInterest_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--ReportableSegmentAggregationBeforeOtherOperatingSegmentMember_zDggYKFy2lUc" title="Interest income on trust account">1,232,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Cash and marketable securities held in trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--MarketableSecurities_iI_c20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--ReportableSegmentAggregationBeforeOtherOperatingSegmentMember_zHjgqXrwbUil" title="Cash and marketable securities held in trust account">70,703,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The key measures of segment profit or loss reviewed by the CODM are formation and operating costs, interest income on trust account, and cash and marketable securities held in trust account. The CODM reviews interest earned on cash or investments held in Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. Within the operating expenses, the CODM specifically reviews professional service fees, which are a significant segment expense, and include legal fees and advisory fees. These expenses are monitored to manage and forecast cash available to complete a Business Combination within the required period. Other general and administrative expenses, including accounting expenses, printing expenses, and regulatory filing fees, are reviewed in the aggregate to ensure alignment with budget and contractual obligations. Funds invested in the Trust Account represent the predominant portion of the Company’s total assets and are monitored by the CODM to determine the most effective strategy of investment with the Trust Account funds, while maintaining compliance with the trust agreement.

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following: SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Six Months Ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify; padding-bottom: 2.5pt">Formation and operating costs</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right"><span id="xdx_900_eus-gaap--OperatingExpenses_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--ReportableSegmentAggregationBeforeOtherOperatingSegmentMember_z05NkUTF71g4" title="Formation and operating costs">(676,348</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Interest income on trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--InvestmentIncomeInterest_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--ReportableSegmentAggregationBeforeOtherOperatingSegmentMember_zDggYKFy2lUc" title="Interest income on trust account">1,232,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Cash and marketable securities held in trust account</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--MarketableSecurities_iI_c20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--ReportableSegmentAggregationBeforeOtherOperatingSegmentMember_zHjgqXrwbUil" title="Cash and marketable securities held in trust account">70,703,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-676348

1232214

70703700

NOTE 10. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before unaudited condensed financial statements are issued, the Company has evaluated all events or transactions that occurred through the date the unaudited condensed financial statements were available to issue. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited condensed financial statements.

16468

32370

7032

40733

56190

10596

45870

6594

56144

86284

185713

100061

86284

285774

8639

7543

48129

296437

19383

5938

945863

7738

9581

2656

2144

86553

1267506

156190

242743

1267506

0.1

22640989

3200050

629859

87543

577169

269388

-1198557

-1308689

-164930

-29974

-156459

-981732

86284

285774

57664

4645

715169

534421

715169

534421

772833

539066

89163

134420

104277

59245

104277

59245

5806 1564

199246

195229

573587

343837

7390

43273

192170

107190

256858

649169

456418

799632

117169

-455795

-7037

-46974

110132

-502769

110132

-502769

-134956

35727

-24824

-467042

3892467

3200050

0.03

-0.16

3200050

87543

269388

-805920

-65701

-514690

-502769

35727

3200050

87543

269388

-1308689

-29974

-981732

3200050

87543

269388

-1308689

-29974

-981732

110132

19440939

542316

307781

850097

-134956

22640989

629859

577169

-1198557

-164930

-156459

22640989

629859

577169

-1198557

-164930

-156459

110132

-502769

-5910

-37706

11933

-27647

205

-956

-277325

305471

-8431

-154660

-50049

47268

24919

31577

92780

-73923

46945

-166878

15098

112063

182344

90475

167246

-21588

72687

233730

-233730

72687

3637

-2688

-15902

-118467

32370

150837

16468

32370

6282

5889

116

542316 307781 156190

1. Organization DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS CADV Ventures S.A. (the “Company” or “CADV”), was incorporated in The Republic of Poland, on January 8, 2013. The Company is focusing on providing services in second-line technical support for server and cloud infrastructure. The main revenue stream includes providing intellectual technology support services (“IT support”), outsourced human resource service and licensing service. The Company is controlled by Kogom Ltd (“Kogom”), a private limited company incorporated under the laws of England and Wales. a. Reorganization On January 6, 2026, Clomar Solutions Corp. (“Clomar”) completed a series of reorganization transactions (collectively, the “Reorganization”) with Kogom Ltd., pursuant to which Clomar acquired <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260106__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClomarSolutionsCorpMember_zpcPWs23cHeg" title="Outstanding equity interest percentage">100% of the outstanding equity interests of CADV. The Reorganization consisted of the following steps: (i) an Exchange Agreement between Clomar and Kogom Ltd., pursuant to which Clomar acquired all of the outstanding equity interests of CADV from Kogom Ltd. in exchange for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260106__20260106__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClomarSolutionsCorpMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxM5O0SAAjFh" title="Issuance of shares">99,900 newly issued shares of Clomar common stock (the “Exchange”), representing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_ecustom--BusinessAcquisitionPercentageOfIssuedAndOutstanding_iI_dp_uPure_c20260106__us-gaap--BusinessAcquisitionAxis__custom--ClomarSolutionsCorpMember_zdPZxk7CT9Yj" title="Issued and outstanding percentage">99.9% of the total issued and outstanding shares of Clomar immediately following the Share Exchange; (ii) a Transfer Agreement between Kogom Ltd. and Shang Ju Lin, pursuant to which Kogom transferred <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20260106__20260106__us-gaap--BusinessAcquisitionAxis__custom--ClomarSolutionsCorpMember__srt--TitleOfIndividualAxis__custom--ShangJuLinMember_zaMhW665XDWh" title="Transferred shares">99,900 shares of Clomar common stock, representing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_ecustom--BusinessAcquisitionPercentageOfIssued_iI_dp_uPure_c20260106__us-gaap--BusinessAcquisitionAxis__custom--ClomarSolutionsCorpMember__srt--TitleOfIndividualAxis__custom--ShangJuLinMember_ztinVbHdCmE6" title="Common stock percentage">99.9% of the total issued shares of Clomar, to Shang Ju Lin at a consideration of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260106__20260106__us-gaap--BusinessAcquisitionAxis__custom--ClomarSolutionsCorpMember__srt--TitleOfIndividualAxis__custom--ShangJuLinMember_z5Xn6AfE7xck" title="Consideration amount">100; and (iii) a re-domiciliation of Clomar from its prior jurisdiction to the Cayman Islands (the “Re-domicile”), following which Clomar changed its name to Kukugan Invest. The substance of the Reorganization was evaluated and concluded that the acquisition of CADV should be accounted for as a business combination under ASC 805, with Clomar identified as the accounting acquirer and CADV as the accounting acquiree. This conclusion was based on an assessment of the factors set forth in ASC 805-10-55-11 through 55-15, including the relative voting rights in the combined entity and the composition of the governing body and senior management of the combined entity. Upon completion of the Reorganization, the ultimate controlling shareholder of CADV was changed to Shang Ju Lin. On April 23, 2026, Miluna Acquisition Corp. (“SPAC” or “Miluna”), Kukugan and the Company entered into a Business Combination Agreement (the “BCA”). Pursuant to the BCA, Kukugan will merge with and into Miluna, with Miluna continuing as the surviving company (the “Merger”), and following the Merger, Miluna will be renamed Kukugan Corp (“PubCo”). As a result of the Merger, CADV will become a wholly-owned subsidiary of PubCo. At the closing of the Business Combination, all issued and outstanding ordinary shares of Parent will be cancelled and converted into the right of the shareholders of Parent to receive newly issued PubCo ordinary shares. The Merger will be accounted for as a reverse recapitalization accordance with U.S. GAAP. Kukugan will be treated as the accounting acquirer and Miluna as the accounting acquiree. As of the date of this report, the Reorganization is substantially completed, except for the on-going process of registration of the shareholder change for the Company in the Republic of Poland. The financial statement only reflects the standalone financial position and result of operations of the Company.

99900

0.999

99900

0.999

100

2. Summary of Significant Accounting Policies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a) Basis of presentation Basis of Presentation The Company’s financial statements are prepared and presented in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). b) Use of estimates Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company continually evaluates these estimates and assumptions based on the most recently available information, historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. Significant accounting estimates reflected in the Company’s financial statements include but are not limited to estimates and judgments applied in determination of allowance for credit losses and valuation allowance for deferred tax assets. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates. c) Foreign currency translation and transactions Foreign Currency Translation and Transactions The Company’s reporting currency is United States Dollars (“US$”). The Company’s operations are principally conducted in Poland where Polish Zloty (“PLN”) is the functional currency. Assets and liabilities are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity. <p id="xdx_897_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zgVxDfpYYu9c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table outlines the currency exchange rates that were used in creating the financial statements in this report, representing the certified exchange rate published by the Narodowy Bank Polski: SCHEDULE OF CURRENCY EXCHANGE RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">PLN into US$ for balance sheet items, except for equity accounts</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20251231_zr5E6QmXJXmd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate">3.6016</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20241231_zZqX0NLzJipd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate">4.1012</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive income, and cash flows</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20250101__20251231_zJBNNa7FSIOf" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.7588</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20240101__20241231_zVUAaLrR1rX4" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.9799</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table> No representation is intended to imply that the PLN amounts could have been, or could be, converted, realized or settled into US$ at that rate on December 31, 2025, or at any other rate. Transactions denominated in currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional currency are recorded as a component of other expense, net in the statements of operations and comprehensive income/(loss). d) Cash and cash equivalents Cash and Cash Equivalents Cash and cash equivalents consist of bank deposits, which are unrestricted as to withdrawal and use. e) Accounts receivable from a related party Accounts Receivable From a Related Party Accounts receivable from a related party represented the trade receivables from the provision of IT service and human resource service to a related party. f) Expected credit loss Expected Credit Loss ASC 326 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Pursuant to ASC 326, an allowance for expected credit losses for financial assets is carried at amortized cost to the net amount expected to be collected as of the balance sheet date. Such allowance is based on expected credit losses expected to arise over the life of the financial asset’s contractual term using the aging method, which includes consideration of accounts receivable due from a related party, amount due from related parties, amount due from a related party, non-current and other current assets. Assets are written off when the Company determines that such financial assets are deemed uncollectible and are recognized as a deduction from the allowance for expected credit losses. Expected recoveries of amounts previously written off, not to exceed the aggregate of the amount previously written off, are included in determining the necessary reserve at the balance sheet date. The Company estimated its provision for expected credit losses using relevant available information from internal and external sources relating to past events including aging schedules of receivables, migration risk of receivables, assessment of receivables due from specific identifiable countries that are considered at risk of uncollectible, current conditions and reasonable and supportable forward-looking factors. During the years ended December 31, 2024 and 2025, the Company accrued nil provision for expected credit losses on the financial statement related to financial assets. As of December 31, 2024 and 2025, there are nil provision for expected credit losses. g) Deferred revenue Deferred Revenue Deferred revenue represented advances received from a customer for the provision of IT support services and licensing fee received from a customer for licensing service to be provided in the future. It is stated at the amount of service fee received less the amount previously recognized as revenue upon the provision of service to the customer. h) Deferred offering cost Deferred Offering Cost Pursuant to ASC 340-10-S99-1, offering costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of legal, accounting and other incremental costs incurred through the balance sheet date that are directly related to the proposed public offering. Should the proposed public offering prove to be unsuccessful, the deferred cost, as well as additional expenses to be incurred, will be charged to operations. As of December 31, 2024 and 2025, the Company had capitalized deferred offering costs of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--DeferredOfferingCosts_iI_dxL_c20241231_zcMTuCxK9ZG9" title="Deferred offering costs::XDX::-">nil and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--DeferredOfferingCosts_iI_c20251231_zN1w0W1JyhX" title="Deferred offering costs">56,190, respectively. i) Fair value of financial instruments Fair Value of Financial Instruments The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable from a related party, other current assets, amount due from related parties, amount due from a related party, non-current, accounts payable, accounts payable to related parties, amount due to related parties, accrued expenses and other liabilities. The carrying values of the current financial instruments approximate fair values due to their short maturities. For non-current financial instruments, primarily consisting of amount due from a related party, non-current, the Company estimates fair value using a discounted cash flow methodology. The discount rates are based on observable market interest rates for comparable instruments with similar credit profiles and maturities, which are classified as Level 2 inputs in the fair value hierarchy. The Company considered the interest rate is close to the market rate, the carrying values of the non-current financial instruments approximate their fair value as of December 31, 2024. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This note also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for identical assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures each quarter. j) Revenue recognition Revenue Recognition The Company focusing on providing second-line technical support services for server and cloud infrastructure. The Company’s revenue is principally derived from three revenue streams: IT support services, outsourced human resources services and licensing services. The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. Revenue is recognized when, or as, control of the promised services or licenses is transferred to the customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services or licenses. The Company determines revenue recognition through the following five-step model: identifying the contract with the customer; identifying the performance obligations in the contract; determining the transaction price; allocating the transaction price to the performance obligations in the contract; and recognizing revenue when, or as, the Company satisfies the applicable performance obligation. The Company also evaluates its revenue arrangements to determine whether it is acting as principal or agent. For IT support services, the Company generally enters into master service agreements with customers under which the Company provides technical support for servers and cloud infrastructure. The master agreements are for an indefinite term and are terminable by either party upon 30 to 90 days’ notice. Under these master service agreements, the Company receives individual service orders that specify the scope, timeline, and fixed price for the services to be rendered. Invoices are issued per order with payment due within 21 to 30 days. Each individual service order has a duration of one year or less. The Company’s performance obligation is generally to provide a stand-ready service over the period specified in the orders, and revenue is recognized ratably over the period in which the services are provided because the customer simultaneously receives and consumes the benefits of the Company’s performance. For outsourced human resources services, the Company generally provides personnel outsourcing, staffing support or related administrative services pursuant to customer agreements or service orders. The agreements provide for a fixed monthly fee and an hourly rate for technical personnel. The framework agreements are for an indefinite term and are terminable by either party upon 90 days’ notice. Invoices are issued monthly with payment due within 14 days. Services are performed on a month-to-month basis, and the Company’s performance obligation is satisfied over time as the services are rendered. Revenue from outsourced human resources services is recognized over time, generally on a monthly basis or as services are performed, in accordance with the fees specified in the applicable contract. Customers are generally billed periodically based on fixed monthly fees, time incurred or other agreed-upon service metrics. For licensing services, the Company grants customers the right to access its artificial intelligence solutions over the license term. Licenses are granted on a month-to-month basis and payment is due upon invoice. The Company continues to provide updates, error corrections and enhancements during the license period, and retains control of the artificial intelligence solutions. Accordingly, the Company’s performance obligation is satisfied over time, and revenue from licensing services is recognized on a straight-line basis over the license term. The Company has elected to apply the practical expedient in ASC 606-10-50-14 and does not disclose information about remaining performance obligations for contracts that have an original expected duration of one year or less. As of each balance sheet date presented, the Company did not have any material contracts with customers with an original expected duration of more than one year for which performance obligations remained unsatisfied or partially unsatisfied. Accordingly, the Company had no material remaining performance obligations required to be disclosed under ASC 606-10-50-13. If, in future periods, the Company enters into material customer contracts with original expected terms exceeding one year, the Company will disclose the aggregate amount of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations as of period end and an explanation of when the Company expects to recognize that amount as revenue. A summary of the Company’s gross revenue disaggregated by major service lines and timing of revenue recognition for the years ended December 31, 2024 and 2025, respectively, are as follows: SCHEDULE OF GROSS REVENUE DISAGGREGATED BY MAJOR SERVICE LINES AND TIMING OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zaZytjwwnuV7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_zD3MBu1LfU6k" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">By revenue streams</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zHFzvTJksjcj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; width: 60%; text-align: left">IT support service</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">545,219</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">348,205</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OutsourcedHumanResourcesServiceMember_zG6gVg0pZ1pc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left">Outsourced human resources service</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">213,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">186,216</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--LicenseAndServiceMember_zc4MMOf9Zjs2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 1pt">Licensing service</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">14,564</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,645</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zONl0xTcxLAk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">772,833</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">539,066</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Timing of revenue recognition</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zloqwuKQm6Vi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Service transferred overtime</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">772,833</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">539,066</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> IT support service Revenues generated from IT support service is earned by the Company to provide 24/7 round-the-clock technical service categories specified in individual orders. The service categories include installation, implementation, consulting, technical documentation development and training. Although the detailed works are in different categories, the single performance obligation identified is to deliver round the clock IT service according to client specification. The Company subcontracts this IT support work to third party vendors. Based on the consideration of primary responsibility, service risks and pricing discretion of the arrangement, the Company is considered the principal party in fulfilling the identified performance obligation. In reaching this conclusion, the Company evaluated the guidance in ASC 606-10-55-36 through 55-40. For its IT support services, the Company has determined that it acts as the principal based on the following reasons: (a) The Company is primarily responsible for fulfilling the promise to the customer as the contracting party, determines the scope and service requirements under each order, manages service delivery, and remains obligated to resolve any service deficiencies regardless of whether the work is performed internally or by vendors. The customer looks to the Company, not the vendors, for performance; (b) The Company bears service and fulfillment risk. If a subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract. The Company is also responsible for vendor oversight and payment, and its payment obligations to vendors are not contingent upon customer payment; (c) The Company has the sole discretion to establish the transaction price to customers. The transaction price is agreed with the customer in each order based on the scope, service categories, service period, technical requirements and other commercial terms negotiated by the Company. The Company independently negotiates costs with subcontractors and retains the margin risk and benefit. This discretion is a key demonstration of control; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications regardless of whether the work is performed internally or by subcontractors. Based on these factors, the Company has concluded that it controls the integrated IT support service before the service is transferred to the customer and therefore acts as principal, rather than as an agent, in satisfying the performance obligation. Accordingly, the Company recognizes revenue from these IT support service arrangements on a gross basis in the amount of consideration to which it expects to be entitled in exchange for providing the contracted services. The revenue is recognized over time for the whole service period as the client simultaneously receiving and consuming the benefits as the Company performed. Revenues are measured as the progress toward satisfying this performance obligation using a method that faithfully depicts the transfer of services. Since the customer benefits from the Company’s 24/7 round-the-clock IT support services available evenly throughout the service period. Consequently, the Company concludes that the best measure of progress toward complete satisfaction of the performance obligation over time is a time-based measure, and it recognizes revenue on a straight-line basis throughout the service period. Consideration is recorded net of value-added tax. The transaction price is not fixed and will be variable and agreed upon each order with the customer. According to ASC 606-10-32-12, variable consideration should only be recognized to the extent that it is probable that a significant reversal will not occur. The Company relies on agreed upon order, customer sign-off and the enforceable right to payment to confirm the variable consideration being recognized are determinable at each reporting date. Outsourced human resources service Revenues generated from outsourced human resources service is earned by providing outsourced manpower to help clients completing various technical related problems and program management tasks. Services are settled at the rate of PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_ecustom--CostOfServiceBasedOnHourOfWork_uPLN_c20250101__20251231_zv4Qikbvu1a7" title="Hour of work">200 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_ecustom--CostOfServiceBasedOnHourOfWork_uUSD_c20250101__20251231_zIXQnTOWk06" title="Hour of work">53) net for each commenced hour of work of the Company or subcontracted vendor’s personnel, on top of a fixed monthly fee of PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_ecustom--CostOfServiceBasedOnMonthlyFee_uPLN_c20250101__20251231_zR026iWo8Mvl" title="Monthly fee">35,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_ecustom--CostOfServiceBasedOnMonthlyFee_uUSD_c20250101__20251231_z9coSFqyzds4" title="Monthly fee">9,309) per month. The single performance obligation identified is to deliver outsourced human resources based on separate purchase orders. Based on the consideration of primary responsibility, service risks and pricing discretion of the arrangement, the Company is considered the principal party in fulfilling the identified performance obligation. In reaching this conclusion, the Company evaluated the guidance in ASC 606-10-55-36 through 55-40: (a) The Company is primarily responsible for fulfilling the promise to the customer as the named service provider. The customer has no direct relationship with or recourse against subcontracted personnel; (b) The Company bears service and fulfillment risk. In the event of customer non-payment, the loss is borne by the Company, which remains liable for payments to vendors. If a subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract. The Company is also responsible for vendor oversight and payment, and its payment obligations to vendors are not contingent upon customer payment; (c) The Company has discretion in establishing the price, independently setting the fixed monthly fee and hourly rate charged to customers while separately negotiating costs with subcontractors; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications regardless of whether the work is performed internally or by subcontractors. Based on these factors, the Company acts as principal and recognizes revenue from outsourced human resource service arrangements on a gross basis. The fixed monthly fee is recognized on a straight-line basis over the month. The variable hourly fee for outsourced human resource service, is recognized over the service period when the service is transferred to the customer. The customer receives the benefits of the Company’s performance as the Company performs and simultaneously consumes those benefits as they are received. Since the service of variable hourly fee is based on time spent, the Company applies an output method, recognizing revenue based on amount billable to the customer for each hour of service provided. This method is appropriate because the hourly rate corresponds directly with the value of the Company’s performance to the customer. Consideration is recorded net of value-added tax. The variable hourly fee is the variable consideration in the outsourced human resources services. According to ASC 606-10-32-12, variable consideration should only be recognized to the extent that it is probable that a significant reversal will not occur. The Company relies on monthly confirmation, customer sign-off and the enforceable right to payment to confirm the variable consideration being recognized are determinable at each reporting date. Licensing service The company also provides licensing services to the customers, which allows them to use the Company’s artificial intelligence solutions. This is a single performance obligation. The company provides licensing services to the customer and grant the customer access to the Company’s artificial intelligence solutions during the licensing period, while the Company continuously provide updates, error corrections and enhancement. As the result the revenue is recognized over the licensing period. Contract balance When a revenue contract has been performed, the Company presents the contract in the balance sheet as a contract asset or a contract liability, depending on the relationship between the Company’s performance and the customer’s payment. Contract balances consist of contract assets and contract liabilities. Contract assets represent the Company’s right to consideration in exchange for services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time. As of December 31, 2025 and 2024, the Company does not have any contract assets. Contract liabilities consist of deferred revenue, which represents consideration received or billed from customers prior to the satisfaction of corresponding performance obligation and transfer of control of promised service. The Company primarily generates such deferred revenue from the provision of IT support service. It is recognized as revenue when all of the Company’s revenue recognition criteria are met. The Company’s deferred revenue amounted to US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--DeferredRevenueCurrent_iI_c20251231_zvlOnlSMlLk2" title="Deferred revenue">48,129 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--DeferredRevenueCurrent_iI_c20241231_zCNRZML5fhNe" title="Deferred revenue">296,437 as of December 31, 2025 and 2024, respectively. For the years ended December 31, 2025 and 2024, deferred revenue at the beginning of the reporting period recognized as revenue were US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--DeferredRevenueRevenueRecognized1_c20250101__20251231_zdotqmsueF9h" title="Deferred revenues">296,437 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--DeferredRevenueRevenueRecognized1_dxL_c20240101__20241231_z9TIhtT35Ufl" title="Deferred revenues::XDX::-">nil, respectively. The Company expects to recognize the deferred revenue balance as of December 31, 2025 as revenue over the next 12 months. k) Cost of revenues Cost of revenues primarily consists of cost paid to related parties for subcontracting the provision of services and staff payroll and welfare. l) Selling expenses Selling Expenses Selling expenses consists of marketing expenses paid to third party companies for performing marketing service. m) General and administrative expenses General and Administrative Expenses General and administrative expenses primarily consist of salaries and benefits of management, accounting and administrative personnel, office rentals, professional service fees, subscribed service fees, utilities and other office expenses. n) Research and development expenses Research and Development Expenses Research and development expenses consist of expenses paid to a related party for technology and development functions. The Company follows the guidance in FASB ASC 985-20, Cost of Software to Be Sold, Leased or Marketed, regarding software development costs to be sold, leased, or otherwise marketed. FASB ASC 985-20-25 requires research and development costs for software development to be expensed as incurred until the software model is technologically feasible. Technological feasibility is established when the enterprise has completed all planning, designing, coding, testing, and identification of risks activities necessary to establish that the product can be produced to meet its design specifications, features, functions, technical performance requirements. A certain amount of judgment and estimation is required to assess when technological feasibility is established, as well as the ongoing assessment of the recoverability of capitalized costs. The Company’s products reach technological feasibility shortly before the products are released and sold to the public. Therefore research and development costs are generally expensed as incurred. o) Employee benefits Employee Benefits <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--MultiemployerPlansPlanBenefitsDescription_c20250101__20251231_zAu4Mx0xF8uf" title="Employee benefits description">The Company provides mandatory social security contributions (ZUS) for all employees in Poland, covering pension, disability, medical, accident, and unemployment insurance, calculated as a percentage of gross salary (total employer contribution rate: 19.48% in 2025 and 19.43% in 2024). Additionally, we participate in the Polish Employee Capital Plan (PPK), a defined contribution pension scheme where the employer contributes 1.5% of eligible salary, and employees contribute 2% (with a 2% state subsidy for eligible participants). The Company recognizes PPK and ZUS contributions as expenses in the period incurred, in accordance with ASC 715-30. p) Income taxes Income Taxes The Company follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in statement of operations and comprehensive income in the period that includes the enactment date. q) Value added tax (“VAT”) Value Added Tax (“VAT”) The Company is subject to VAT on revenue generated from the provision of services, software development, and other taxable activities in Poland. The Company records revenue net of VAT. This VAT may be offset by qualified input VAT paid by the Company to suppliers. VAT balances are presented as other current assets (for recoverable input VAT) or other current liabilities (for VAT payable) in the balance sheets. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_ecustom--EffectiveValueAddedTaxTaxRateReconciliation_c20250101__20251231_zrCIz2AcwRJc">The standard VAT rate applicable to the Company’s operations in Poland is 23%. Reduced rates of 8% and 5% apply to certain eligible goods and services as prescribed by Polish tax regulations. Exports and intra-EU supplies of goods and services are generally subject to 0% VAT. The Company complies with mandatory VAT registration, filing, and payment requirements under Polish tax law and EU VAT directives, including electronic invoicing and reporting via the National System of e-Invoices (KSeF). r) Uncertain tax positions Uncertain Tax Positions The Company uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCreditsOther_dp_uPure_c20250101__20251231_zuwBjxseF0C7" title="Income tax percentage">50% likelihood of being sustained. Interest on underpayment of taxes and penalties related to tax positions that do not meet the minimum statutory threshold to avoid penalties are recognized as a component of income tax expense, if applicable. The tax returns of the Company is subject to examination by the Polish National Revenue Administration (Krajowa Administracja Skarbowa, KAS). Under Polish tax regulations, tax return is normally subject to examination by the tax authority for up to five years of assessment prior to the current year of assessment. The general statute of limitations for tax assessments is five years from the end of the year in which the tax return was filed. The statute of limitations may be extended in cases involving tax fraud, intentional tax evasion or certain criminal tax offenses. For the years ended December 31, 2025 and 2024, the Company did not have any material interest or penalties associated with tax positions. The Company did not have any significant unrecognized uncertain tax positions as of December 31, 2025 or 2024. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months. s) Related parties Related Parties The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation. t) Segment reporting Segment Reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (the “CODM”), which is the Company’s chief executive officer. Consequently, the Company has determined that it has only one reportable operating segment. The single<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--NumberOfReportableSegments_uInteger_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_z3AkYqEBmUIj" style="display: none" title="Number of reportable segments">1 segment derived its revenue from IT support service, outsourced human resources service and licensing service described in revenue recognition section. As all the Company’s revenues and expenses are derived from within Poland, no geographical segments are presented. The business activities are being managed on a consolidated basis. The CODM uses net income/loss as the measure of segment profit or loss to evaluate the performance of the segment and to make decisions regarding the allocation of resources, including whether to invest in sales and marketing, research and development, or other operating initiatives. The CODM reviews net income/loss against the Company’s internally prepared budget on a quarterly basis to assess financial performance and determine whether adjustments to operating expenses are necessary. Net income/loss is derived from the line items presented in the statements of operations, mainly including revenue, cost of sales, and operating expenses. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The measure of segment assets is reported on the balance sheet as the single company total assets. <p id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z5Hersbq8Jqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents financial information regularly provided to the CODM and included in the measure of segment profit or loss: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z095csIZyynf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5vxI2vbgmw3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zOE25Zpinie3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">772,833</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">539,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_zUTZsyqA5qqk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Cost of revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">199,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">195,229</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_z7Jcjw3p10O4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">573,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">343,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingCostsAndExpenses_zDynYCkwtgRc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,418</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">799,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_zDGXR9c89LY3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(455,795</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OtherNonoperatingExpense_iN_di_z5TK5svQOzQd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,037</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,974</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProfitLoss_zJo6UOMdryZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Segment net income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">110,132</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(502,769</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--ReconciliationOfProfitAndLoss_zMQydMuJiyS2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Reconciliation of profit and loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zubxXy22zm86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Net profit (loss)</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">110,132</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(502,769</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> Significant Segment Expenses The following table shows the significant expense disclosure for the reportable segment: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zpb156csCqZ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTmVNT8iw7fl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maTEDFSzeXj_zCiyhhixFV31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Research and development expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">256,858</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">649,169</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractingCosts_maTEDFSzeXj_z9SiADcOk0V9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontracting costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">183,971</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProfessionalFees_maTEDFSzeXj_zfuJ4d2PF4Kj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,169</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--StaffSalariesSocialSecuritiesAndBenefits_maTEDFSzeXj_zRnrKz8Y3zih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staff salaries, social securities and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74,248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,926</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpense_maTEDFSzeXj_zRELMt9ZJxSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--SellingAndMarketingExpense_maTEDFSzeXj_zJDnxASyFMza" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketing expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,273</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maTEDFSzeXj_zHbg3PeUqNVh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,103</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,990</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TotalExpensesDeductedFromSegmentRevenueToArriveAtReportedSegmentLoss_iT_mtTEDFSzeXj_zDskp3uTCsp8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total expenses deducted from segment revenue to arrive at reported segment net income (loss)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">662,701</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,041,835</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Other segment items consist of facilities costs, business taxes and surcharges, travel expenses, and other miscellaneous operating costs, none of which are individually significant. u) Comprehensive income Comprehensive Income Comprehensive income includes all changes in equity from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. For the years presented, total comprehensive income included foreign currency translation adjustments. v) Earnings (Loss) per share Earnings (Loss) Per Share Earnings (loss) per share is computed in accordance with ASC 260. The two-class method is used for computing earnings per share in the event the Company has net income available for distribution. Under the two-class method, net income is allocated between ordinary shares and participating securities based on dividends declared and participating rights in undistributed earnings as if all the earnings for the reporting period had been distributed. For the years ended December 31, 2025 and 2024, there were only Ordinary Shares issued and outstanding, so the two-class method is not applicable as no participating securities existed. Basic earnings per ordinary share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of Ordinary Shares outstanding during the year. Diluted earnings per share is calculated by dividing net income attributable to ordinary shareholders by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the year. Ordinary equivalent shares are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti-dilutive or in the case of contingently issuable shares that all necessary conditions for issuance have not been satisfied. w) Commitments and contingencies Commitments and Contingencies The Company accrues estimated losses from loss contingencies by a charge to income when information available before financial statements are issued or are available to be issued indicates that it is probable that an asset had been impaired, or a liability had been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. As of both December 31, 2025 and 2024, there were no contingent liabilities relating to litigations against the Company. x) Extinguishment of debt owed to related party Extinguishment of Debt Owed to Related Party According to ASC 470-50-40-2, debt extinguishment with related party should be recognized as capital contributions unless there is substantive evidence that the entity would have obtained the economic outcome in an arm’s length transaction. As stated in note 6, the Company has extinguished the debt owed to a related party in exchange of issuance of equity. This transaction is recognized as an equity contribution and there is no gain or loss recognized from this transaction. y) Recently issued accounting pronouncements Recently Issued Accounting Pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company does not opt out of extended transition period for complying with any new or revised financial accounting standards. Therefore, the Company’s financial statements may not be comparable to companies that comply with public company effective dates. Recently adopted accounting pronouncements In November 2023, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant expenses. The amendments will require public entities to disclose significant segment expenses that are regularly provided to the chief operating decision maker and included within segment profit and loss. The Company adopted this ASU for fiscal 2024 and 2025. The amendments were effective for the Company’s annual periods beginning January 1, 2024. The Company has evaluated the impact of the adoption of this update and it should have no material impact on the Company’s financial statements. New accounting pronouncements not yet adopted In December 2023, the FASB issued ASU 2023-09, “Improvement to Income Tax Disclosure”. This standard requires more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This standard also includes certain other amendments to improve the effectiveness of income tax disclosures. ASU 2023-09 is effective for public business entities, for annual periods beginning after December 15, 2024. For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025. The Company has evaluated the impact of this standard and it should have no material impact on the Company’s financial statements. In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” and issued subsequent amendment within ASU 2025-01. The amendments require disaggregation disclosure for certain expense captions presented on the face of income statement, as well as additional disclosure about selling expenses. This guidance is effective for the Company for the year ending March 31, 2028 and interim reporting periods during the year ending March 31, 2029. Early adoption is permitted. The Company is evaluating the impact of the adoption of this guidance on its disclosures. Other accounting pronouncements that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial position and results of operations upon adoption.

a) Basis of presentation Basis of Presentation The Company’s financial statements are prepared and presented in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”).

b) Use of estimates Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company continually evaluates these estimates and assumptions based on the most recently available information, historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. Significant accounting estimates reflected in the Company’s financial statements include but are not limited to estimates and judgments applied in determination of allowance for credit losses and valuation allowance for deferred tax assets. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates.

c) Foreign currency translation and transactions Foreign Currency Translation and Transactions The Company’s reporting currency is United States Dollars (“US$”). The Company’s operations are principally conducted in Poland where Polish Zloty (“PLN”) is the functional currency. Assets and liabilities are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity. <p id="xdx_897_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zgVxDfpYYu9c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table outlines the currency exchange rates that were used in creating the financial statements in this report, representing the certified exchange rate published by the Narodowy Bank Polski: SCHEDULE OF CURRENCY EXCHANGE RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">PLN into US$ for balance sheet items, except for equity accounts</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20251231_zr5E6QmXJXmd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate">3.6016</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20241231_zZqX0NLzJipd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate">4.1012</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive income, and cash flows</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20250101__20251231_zJBNNa7FSIOf" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.7588</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20240101__20241231_zVUAaLrR1rX4" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.9799</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table> No representation is intended to imply that the PLN amounts could have been, or could be, converted, realized or settled into US$ at that rate on December 31, 2025, or at any other rate. Transactions denominated in currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional currency are recorded as a component of other expense, net in the statements of operations and comprehensive income/(loss).

<p id="xdx_897_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zgVxDfpYYu9c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table outlines the currency exchange rates that were used in creating the financial statements in this report, representing the certified exchange rate published by the Narodowy Bank Polski: SCHEDULE OF CURRENCY EXCHANGE RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">PLN into US$ for balance sheet items, except for equity accounts</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20251231_zr5E6QmXJXmd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate">3.6016</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20241231_zZqX0NLzJipd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate">4.1012</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive income, and cash flows</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20250101__20251231_zJBNNa7FSIOf" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.7588</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20240101__20241231_zVUAaLrR1rX4" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.9799</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table>

3.6016

4.1012

3.7588 3.9799

d) Cash and cash equivalents Cash and Cash Equivalents Cash and cash equivalents consist of bank deposits, which are unrestricted as to withdrawal and use.

e) Accounts receivable from a related party Accounts Receivable From a Related Party Accounts receivable from a related party represented the trade receivables from the provision of IT service and human resource service to a related party.

f) Expected credit loss Expected Credit Loss ASC 326 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Pursuant to ASC 326, an allowance for expected credit losses for financial assets is carried at amortized cost to the net amount expected to be collected as of the balance sheet date. Such allowance is based on expected credit losses expected to arise over the life of the financial asset’s contractual term using the aging method, which includes consideration of accounts receivable due from a related party, amount due from related parties, amount due from a related party, non-current and other current assets. Assets are written off when the Company determines that such financial assets are deemed uncollectible and are recognized as a deduction from the allowance for expected credit losses. Expected recoveries of amounts previously written off, not to exceed the aggregate of the amount previously written off, are included in determining the necessary reserve at the balance sheet date. The Company estimated its provision for expected credit losses using relevant available information from internal and external sources relating to past events including aging schedules of receivables, migration risk of receivables, assessment of receivables due from specific identifiable countries that are considered at risk of uncollectible, current conditions and reasonable and supportable forward-looking factors. During the years ended December 31, 2024 and 2025, the Company accrued nil provision for expected credit losses on the financial statement related to financial assets. As of December 31, 2024 and 2025, there are nil provision for expected credit losses.

g) Deferred revenue Deferred Revenue Deferred revenue represented advances received from a customer for the provision of IT support services and licensing fee received from a customer for licensing service to be provided in the future. It is stated at the amount of service fee received less the amount previously recognized as revenue upon the provision of service to the customer.

h) Deferred offering cost Deferred Offering Cost Pursuant to ASC 340-10-S99-1, offering costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of legal, accounting and other incremental costs incurred through the balance sheet date that are directly related to the proposed public offering. Should the proposed public offering prove to be unsuccessful, the deferred cost, as well as additional expenses to be incurred, will be charged to operations. As of December 31, 2024 and 2025, the Company had capitalized deferred offering costs of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--DeferredOfferingCosts_iI_dxL_c20241231_zcMTuCxK9ZG9" title="Deferred offering costs::XDX::-">nil and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--DeferredOfferingCosts_iI_c20251231_zN1w0W1JyhX" title="Deferred offering costs">56,190, respectively.

56190

i) Fair value of financial instruments Fair Value of Financial Instruments The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable from a related party, other current assets, amount due from related parties, amount due from a related party, non-current, accounts payable, accounts payable to related parties, amount due to related parties, accrued expenses and other liabilities. The carrying values of the current financial instruments approximate fair values due to their short maturities. For non-current financial instruments, primarily consisting of amount due from a related party, non-current, the Company estimates fair value using a discounted cash flow methodology. The discount rates are based on observable market interest rates for comparable instruments with similar credit profiles and maturities, which are classified as Level 2 inputs in the fair value hierarchy. The Company considered the interest rate is close to the market rate, the carrying values of the non-current financial instruments approximate their fair value as of December 31, 2024. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This note also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for identical assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures each quarter.

j) Revenue recognition Revenue Recognition The Company focusing on providing second-line technical support services for server and cloud infrastructure. The Company’s revenue is principally derived from three revenue streams: IT support services, outsourced human resources services and licensing services. The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. Revenue is recognized when, or as, control of the promised services or licenses is transferred to the customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services or licenses. The Company determines revenue recognition through the following five-step model: identifying the contract with the customer; identifying the performance obligations in the contract; determining the transaction price; allocating the transaction price to the performance obligations in the contract; and recognizing revenue when, or as, the Company satisfies the applicable performance obligation. The Company also evaluates its revenue arrangements to determine whether it is acting as principal or agent. For IT support services, the Company generally enters into master service agreements with customers under which the Company provides technical support for servers and cloud infrastructure. The master agreements are for an indefinite term and are terminable by either party upon 30 to 90 days’ notice. Under these master service agreements, the Company receives individual service orders that specify the scope, timeline, and fixed price for the services to be rendered. Invoices are issued per order with payment due within 21 to 30 days. Each individual service order has a duration of one year or less. The Company’s performance obligation is generally to provide a stand-ready service over the period specified in the orders, and revenue is recognized ratably over the period in which the services are provided because the customer simultaneously receives and consumes the benefits of the Company’s performance. For outsourced human resources services, the Company generally provides personnel outsourcing, staffing support or related administrative services pursuant to customer agreements or service orders. The agreements provide for a fixed monthly fee and an hourly rate for technical personnel. The framework agreements are for an indefinite term and are terminable by either party upon 90 days’ notice. Invoices are issued monthly with payment due within 14 days. Services are performed on a month-to-month basis, and the Company’s performance obligation is satisfied over time as the services are rendered. Revenue from outsourced human resources services is recognized over time, generally on a monthly basis or as services are performed, in accordance with the fees specified in the applicable contract. Customers are generally billed periodically based on fixed monthly fees, time incurred or other agreed-upon service metrics. For licensing services, the Company grants customers the right to access its artificial intelligence solutions over the license term. Licenses are granted on a month-to-month basis and payment is due upon invoice. The Company continues to provide updates, error corrections and enhancements during the license period, and retains control of the artificial intelligence solutions. Accordingly, the Company’s performance obligation is satisfied over time, and revenue from licensing services is recognized on a straight-line basis over the license term. The Company has elected to apply the practical expedient in ASC 606-10-50-14 and does not disclose information about remaining performance obligations for contracts that have an original expected duration of one year or less. As of each balance sheet date presented, the Company did not have any material contracts with customers with an original expected duration of more than one year for which performance obligations remained unsatisfied or partially unsatisfied. Accordingly, the Company had no material remaining performance obligations required to be disclosed under ASC 606-10-50-13. If, in future periods, the Company enters into material customer contracts with original expected terms exceeding one year, the Company will disclose the aggregate amount of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations as of period end and an explanation of when the Company expects to recognize that amount as revenue. A summary of the Company’s gross revenue disaggregated by major service lines and timing of revenue recognition for the years ended December 31, 2024 and 2025, respectively, are as follows: SCHEDULE OF GROSS REVENUE DISAGGREGATED BY MAJOR SERVICE LINES AND TIMING OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zaZytjwwnuV7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_zD3MBu1LfU6k" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">By revenue streams</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zHFzvTJksjcj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; width: 60%; text-align: left">IT support service</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">545,219</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">348,205</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OutsourcedHumanResourcesServiceMember_zG6gVg0pZ1pc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left">Outsourced human resources service</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">213,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">186,216</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--LicenseAndServiceMember_zc4MMOf9Zjs2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 1pt">Licensing service</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">14,564</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,645</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zONl0xTcxLAk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">772,833</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">539,066</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Timing of revenue recognition</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zloqwuKQm6Vi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Service transferred overtime</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">772,833</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">539,066</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> IT support service Revenues generated from IT support service is earned by the Company to provide 24/7 round-the-clock technical service categories specified in individual orders. The service categories include installation, implementation, consulting, technical documentation development and training. Although the detailed works are in different categories, the single performance obligation identified is to deliver round the clock IT service according to client specification. The Company subcontracts this IT support work to third party vendors. Based on the consideration of primary responsibility, service risks and pricing discretion of the arrangement, the Company is considered the principal party in fulfilling the identified performance obligation. In reaching this conclusion, the Company evaluated the guidance in ASC 606-10-55-36 through 55-40. For its IT support services, the Company has determined that it acts as the principal based on the following reasons: (a) The Company is primarily responsible for fulfilling the promise to the customer as the contracting party, determines the scope and service requirements under each order, manages service delivery, and remains obligated to resolve any service deficiencies regardless of whether the work is performed internally or by vendors. The customer looks to the Company, not the vendors, for performance; (b) The Company bears service and fulfillment risk. If a subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract. The Company is also responsible for vendor oversight and payment, and its payment obligations to vendors are not contingent upon customer payment; (c) The Company has the sole discretion to establish the transaction price to customers. The transaction price is agreed with the customer in each order based on the scope, service categories, service period, technical requirements and other commercial terms negotiated by the Company. The Company independently negotiates costs with subcontractors and retains the margin risk and benefit. This discretion is a key demonstration of control; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications regardless of whether the work is performed internally or by subcontractors. Based on these factors, the Company has concluded that it controls the integrated IT support service before the service is transferred to the customer and therefore acts as principal, rather than as an agent, in satisfying the performance obligation. Accordingly, the Company recognizes revenue from these IT support service arrangements on a gross basis in the amount of consideration to which it expects to be entitled in exchange for providing the contracted services. The revenue is recognized over time for the whole service period as the client simultaneously receiving and consuming the benefits as the Company performed. Revenues are measured as the progress toward satisfying this performance obligation using a method that faithfully depicts the transfer of services. Since the customer benefits from the Company’s 24/7 round-the-clock IT support services available evenly throughout the service period. Consequently, the Company concludes that the best measure of progress toward complete satisfaction of the performance obligation over time is a time-based measure, and it recognizes revenue on a straight-line basis throughout the service period. Consideration is recorded net of value-added tax. The transaction price is not fixed and will be variable and agreed upon each order with the customer. According to ASC 606-10-32-12, variable consideration should only be recognized to the extent that it is probable that a significant reversal will not occur. The Company relies on agreed upon order, customer sign-off and the enforceable right to payment to confirm the variable consideration being recognized are determinable at each reporting date. Outsourced human resources service Revenues generated from outsourced human resources service is earned by providing outsourced manpower to help clients completing various technical related problems and program management tasks. Services are settled at the rate of PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_ecustom--CostOfServiceBasedOnHourOfWork_uPLN_c20250101__20251231_zv4Qikbvu1a7" title="Hour of work">200 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_ecustom--CostOfServiceBasedOnHourOfWork_uUSD_c20250101__20251231_zIXQnTOWk06" title="Hour of work">53) net for each commenced hour of work of the Company or subcontracted vendor’s personnel, on top of a fixed monthly fee of PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_ecustom--CostOfServiceBasedOnMonthlyFee_uPLN_c20250101__20251231_zR026iWo8Mvl" title="Monthly fee">35,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_ecustom--CostOfServiceBasedOnMonthlyFee_uUSD_c20250101__20251231_z9coSFqyzds4" title="Monthly fee">9,309) per month. The single performance obligation identified is to deliver outsourced human resources based on separate purchase orders. Based on the consideration of primary responsibility, service risks and pricing discretion of the arrangement, the Company is considered the principal party in fulfilling the identified performance obligation. In reaching this conclusion, the Company evaluated the guidance in ASC 606-10-55-36 through 55-40: (a) The Company is primarily responsible for fulfilling the promise to the customer as the named service provider. The customer has no direct relationship with or recourse against subcontracted personnel; (b) The Company bears service and fulfillment risk. In the event of customer non-payment, the loss is borne by the Company, which remains liable for payments to vendors. If a subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract. The Company is also responsible for vendor oversight and payment, and its payment obligations to vendors are not contingent upon customer payment; (c) The Company has discretion in establishing the price, independently setting the fixed monthly fee and hourly rate charged to customers while separately negotiating costs with subcontractors; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications regardless of whether the work is performed internally or by subcontractors. Based on these factors, the Company acts as principal and recognizes revenue from outsourced human resource service arrangements on a gross basis. The fixed monthly fee is recognized on a straight-line basis over the month. The variable hourly fee for outsourced human resource service, is recognized over the service period when the service is transferred to the customer. The customer receives the benefits of the Company’s performance as the Company performs and simultaneously consumes those benefits as they are received. Since the service of variable hourly fee is based on time spent, the Company applies an output method, recognizing revenue based on amount billable to the customer for each hour of service provided. This method is appropriate because the hourly rate corresponds directly with the value of the Company’s performance to the customer. Consideration is recorded net of value-added tax. The variable hourly fee is the variable consideration in the outsourced human resources services. According to ASC 606-10-32-12, variable consideration should only be recognized to the extent that it is probable that a significant reversal will not occur. The Company relies on monthly confirmation, customer sign-off and the enforceable right to payment to confirm the variable consideration being recognized are determinable at each reporting date. Licensing service The company also provides licensing services to the customers, which allows them to use the Company’s artificial intelligence solutions. This is a single performance obligation. The company provides licensing services to the customer and grant the customer access to the Company’s artificial intelligence solutions during the licensing period, while the Company continuously provide updates, error corrections and enhancement. As the result the revenue is recognized over the licensing period. Contract balance When a revenue contract has been performed, the Company presents the contract in the balance sheet as a contract asset or a contract liability, depending on the relationship between the Company’s performance and the customer’s payment. Contract balances consist of contract assets and contract liabilities. Contract assets represent the Company’s right to consideration in exchange for services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time. As of December 31, 2025 and 2024, the Company does not have any contract assets. Contract liabilities consist of deferred revenue, which represents consideration received or billed from customers prior to the satisfaction of corresponding performance obligation and transfer of control of promised service. The Company primarily generates such deferred revenue from the provision of IT support service. It is recognized as revenue when all of the Company’s revenue recognition criteria are met. The Company’s deferred revenue amounted to US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--DeferredRevenueCurrent_iI_c20251231_zvlOnlSMlLk2" title="Deferred revenue">48,129 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--DeferredRevenueCurrent_iI_c20241231_zCNRZML5fhNe" title="Deferred revenue">296,437 as of December 31, 2025 and 2024, respectively. For the years ended December 31, 2025 and 2024, deferred revenue at the beginning of the reporting period recognized as revenue were US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--DeferredRevenueRevenueRecognized1_c20250101__20251231_zdotqmsueF9h" title="Deferred revenues">296,437 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--DeferredRevenueRevenueRecognized1_dxL_c20240101__20241231_z9TIhtT35Ufl" title="Deferred revenues::XDX::-">nil, respectively. The Company expects to recognize the deferred revenue balance as of December 31, 2025 as revenue over the next 12 months.

A summary of the Company’s gross revenue disaggregated by major service lines and timing of revenue recognition for the years ended December 31, 2024 and 2025, respectively, are as follows: SCHEDULE OF GROSS REVENUE DISAGGREGATED BY MAJOR SERVICE LINES AND TIMING OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zaZytjwwnuV7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_zD3MBu1LfU6k" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">By revenue streams</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zHFzvTJksjcj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; width: 60%; text-align: left">IT support service</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">545,219</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">348,205</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OutsourcedHumanResourcesServiceMember_zG6gVg0pZ1pc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left">Outsourced human resources service</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">213,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">186,216</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--LicenseAndServiceMember_zc4MMOf9Zjs2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 1pt">Licensing service</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">14,564</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,645</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zONl0xTcxLAk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">772,833</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">539,066</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Timing of revenue recognition</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zloqwuKQm6Vi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Service transferred overtime</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">772,833</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">539,066</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

545219

348205

213050

186216

14564

4645

772833

539066

772833

539066

200 53 35000 9309

48129

296437

k) Cost of revenues Cost of revenues primarily consists of cost paid to related parties for subcontracting the provision of services and staff payroll and welfare. l) Selling expenses Selling Expenses Selling expenses consists of marketing expenses paid to third party companies for performing marketing service.

m) General and administrative expenses General and Administrative Expenses General and administrative expenses primarily consist of salaries and benefits of management, accounting and administrative personnel, office rentals, professional service fees, subscribed service fees, utilities and other office expenses.

n) Research and development expenses Research and Development Expenses Research and development expenses consist of expenses paid to a related party for technology and development functions. The Company follows the guidance in FASB ASC 985-20, Cost of Software to Be Sold, Leased or Marketed, regarding software development costs to be sold, leased, or otherwise marketed. FASB ASC 985-20-25 requires research and development costs for software development to be expensed as incurred until the software model is technologically feasible. Technological feasibility is established when the enterprise has completed all planning, designing, coding, testing, and identification of risks activities necessary to establish that the product can be produced to meet its design specifications, features, functions, technical performance requirements. A certain amount of judgment and estimation is required to assess when technological feasibility is established, as well as the ongoing assessment of the recoverability of capitalized costs. The Company’s products reach technological feasibility shortly before the products are released and sold to the public. Therefore research and development costs are generally expensed as incurred.

o) Employee benefits Employee Benefits <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--MultiemployerPlansPlanBenefitsDescription_c20250101__20251231_zAu4Mx0xF8uf" title="Employee benefits description">The Company provides mandatory social security contributions (ZUS) for all employees in Poland, covering pension, disability, medical, accident, and unemployment insurance, calculated as a percentage of gross salary (total employer contribution rate: 19.48% in 2025 and 19.43% in 2024). Additionally, we participate in the Polish Employee Capital Plan (PPK), a defined contribution pension scheme where the employer contributes 1.5% of eligible salary, and employees contribute 2% (with a 2% state subsidy for eligible participants). The Company recognizes PPK and ZUS contributions as expenses in the period incurred, in accordance with ASC 715-30.

The Company provides mandatory social security contributions (ZUS) for all employees in Poland, covering pension, disability, medical, accident, and unemployment insurance, calculated as a percentage of gross salary (total employer contribution rate: 19.48% in 2025 and 19.43% in 2024). Additionally, we participate in the Polish Employee Capital Plan (PPK), a defined contribution pension scheme where the employer contributes 1.5% of eligible salary, and employees contribute 2% (with a 2% state subsidy for eligible participants).

p) Income taxes Income Taxes The Company follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in statement of operations and comprehensive income in the period that includes the enactment date.

q) Value added tax (“VAT”) Value Added Tax (“VAT”) The Company is subject to VAT on revenue generated from the provision of services, software development, and other taxable activities in Poland. The Company records revenue net of VAT. This VAT may be offset by qualified input VAT paid by the Company to suppliers. VAT balances are presented as other current assets (for recoverable input VAT) or other current liabilities (for VAT payable) in the balance sheets. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_ecustom--EffectiveValueAddedTaxTaxRateReconciliation_c20250101__20251231_zrCIz2AcwRJc">The standard VAT rate applicable to the Company’s operations in Poland is 23%. Reduced rates of 8% and 5% apply to certain eligible goods and services as prescribed by Polish tax regulations. Exports and intra-EU supplies of goods and services are generally subject to 0% VAT. The Company complies with mandatory VAT registration, filing, and payment requirements under Polish tax law and EU VAT directives, including electronic invoicing and reporting via the National System of e-Invoices (KSeF). The standard VAT rate applicable to the Company’s operations in Poland is 23%. Reduced rates of 8% and 5% apply to certain eligible goods and services as prescribed by Polish tax regulations. Exports and intra-EU supplies of goods and services are generally subject to 0% VAT. r) Uncertain tax positions Uncertain Tax Positions The Company uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCreditsOther_dp_uPure_c20250101__20251231_zuwBjxseF0C7" title="Income tax percentage">50% likelihood of being sustained. Interest on underpayment of taxes and penalties related to tax positions that do not meet the minimum statutory threshold to avoid penalties are recognized as a component of income tax expense, if applicable. The tax returns of the Company is subject to examination by the Polish National Revenue Administration (Krajowa Administracja Skarbowa, KAS). Under Polish tax regulations, tax return is normally subject to examination by the tax authority for up to five years of assessment prior to the current year of assessment. The general statute of limitations for tax assessments is five years from the end of the year in which the tax return was filed. The statute of limitations may be extended in cases involving tax fraud, intentional tax evasion or certain criminal tax offenses. For the years ended December 31, 2025 and 2024, the Company did not have any material interest or penalties associated with tax positions. The Company did not have any significant unrecognized uncertain tax positions as of December 31, 2025 or 2024. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

0.50

s) Related parties Related Parties The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation.

t) Segment reporting Segment Reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (the “CODM”), which is the Company’s chief executive officer. Consequently, the Company has determined that it has only one reportable operating segment. The single<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--NumberOfReportableSegments_uInteger_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_z3AkYqEBmUIj" style="display: none" title="Number of reportable segments">1 segment derived its revenue from IT support service, outsourced human resources service and licensing service described in revenue recognition section. As all the Company’s revenues and expenses are derived from within Poland, no geographical segments are presented. The business activities are being managed on a consolidated basis. The CODM uses net income/loss as the measure of segment profit or loss to evaluate the performance of the segment and to make decisions regarding the allocation of resources, including whether to invest in sales and marketing, research and development, or other operating initiatives. The CODM reviews net income/loss against the Company’s internally prepared budget on a quarterly basis to assess financial performance and determine whether adjustments to operating expenses are necessary. Net income/loss is derived from the line items presented in the statements of operations, mainly including revenue, cost of sales, and operating expenses. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The measure of segment assets is reported on the balance sheet as the single company total assets. <p id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z5Hersbq8Jqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents financial information regularly provided to the CODM and included in the measure of segment profit or loss: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z095csIZyynf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5vxI2vbgmw3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zOE25Zpinie3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">772,833</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">539,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_zUTZsyqA5qqk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Cost of revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">199,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">195,229</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_z7Jcjw3p10O4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">573,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">343,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingCostsAndExpenses_zDynYCkwtgRc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,418</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">799,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_zDGXR9c89LY3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(455,795</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OtherNonoperatingExpense_iN_di_z5TK5svQOzQd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,037</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,974</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProfitLoss_zJo6UOMdryZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Segment net income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">110,132</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(502,769</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--ReconciliationOfProfitAndLoss_zMQydMuJiyS2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Reconciliation of profit and loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zubxXy22zm86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Net profit (loss)</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">110,132</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(502,769</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> Significant Segment Expenses The following table shows the significant expense disclosure for the reportable segment: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zpb156csCqZ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTmVNT8iw7fl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maTEDFSzeXj_zCiyhhixFV31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Research and development expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">256,858</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">649,169</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractingCosts_maTEDFSzeXj_z9SiADcOk0V9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontracting costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">183,971</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProfessionalFees_maTEDFSzeXj_zfuJ4d2PF4Kj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,169</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--StaffSalariesSocialSecuritiesAndBenefits_maTEDFSzeXj_zRnrKz8Y3zih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staff salaries, social securities and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74,248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,926</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpense_maTEDFSzeXj_zRELMt9ZJxSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--SellingAndMarketingExpense_maTEDFSzeXj_zJDnxASyFMza" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketing expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,273</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maTEDFSzeXj_zHbg3PeUqNVh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,103</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,990</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TotalExpensesDeductedFromSegmentRevenueToArriveAtReportedSegmentLoss_iT_mtTEDFSzeXj_zDskp3uTCsp8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total expenses deducted from segment revenue to arrive at reported segment net income (loss)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">662,701</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,041,835</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Other segment items consist of facilities costs, business taxes and surcharges, travel expenses, and other miscellaneous operating costs, none of which are individually significant.

<p id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z5Hersbq8Jqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents financial information regularly provided to the CODM and included in the measure of segment profit or loss: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z095csIZyynf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5vxI2vbgmw3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zOE25Zpinie3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">772,833</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">539,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_zUTZsyqA5qqk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Cost of revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">199,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">195,229</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_z7Jcjw3p10O4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">573,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">343,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingCostsAndExpenses_zDynYCkwtgRc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,418</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">799,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_zDGXR9c89LY3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(455,795</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OtherNonoperatingExpense_iN_di_z5TK5svQOzQd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,037</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,974</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProfitLoss_zJo6UOMdryZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Segment net income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">110,132</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(502,769</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--ReconciliationOfProfitAndLoss_zMQydMuJiyS2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Reconciliation of profit and loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zubxXy22zm86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Net profit (loss)</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">110,132</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(502,769</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> Significant Segment Expenses The following table shows the significant expense disclosure for the reportable segment: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zpb156csCqZ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTmVNT8iw7fl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maTEDFSzeXj_zCiyhhixFV31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Research and development expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">256,858</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">649,169</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractingCosts_maTEDFSzeXj_z9SiADcOk0V9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontracting costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">183,971</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProfessionalFees_maTEDFSzeXj_zfuJ4d2PF4Kj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,169</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--StaffSalariesSocialSecuritiesAndBenefits_maTEDFSzeXj_zRnrKz8Y3zih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staff salaries, social securities and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74,248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,926</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpense_maTEDFSzeXj_zRELMt9ZJxSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--SellingAndMarketingExpense_maTEDFSzeXj_zJDnxASyFMza" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketing expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,273</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maTEDFSzeXj_zHbg3PeUqNVh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,103</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,990</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TotalExpensesDeductedFromSegmentRevenueToArriveAtReportedSegmentLoss_iT_mtTEDFSzeXj_zDskp3uTCsp8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total expenses deducted from segment revenue to arrive at reported segment net income (loss)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">662,701</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,041,835</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

772833

539066

199246

195229

573587

343837

456418

799632

117169

-455795

7037

46974

110132

-502769

110132

-502769

256858

649169

182426 183971

113059

20169

74248 50926

26007

45337

43273

10103

48990

662701 1041835

u) Comprehensive income Comprehensive Income Comprehensive income includes all changes in equity from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. For the years presented, total comprehensive income included foreign currency translation adjustments.

v) Earnings (Loss) per share Earnings (Loss) Per Share Earnings (loss) per share is computed in accordance with ASC 260. The two-class method is used for computing earnings per share in the event the Company has net income available for distribution. Under the two-class method, net income is allocated between ordinary shares and participating securities based on dividends declared and participating rights in undistributed earnings as if all the earnings for the reporting period had been distributed. For the years ended December 31, 2025 and 2024, there were only Ordinary Shares issued and outstanding, so the two-class method is not applicable as no participating securities existed. Basic earnings per ordinary share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of Ordinary Shares outstanding during the year. Diluted earnings per share is calculated by dividing net income attributable to ordinary shareholders by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the year. Ordinary equivalent shares are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti-dilutive or in the case of contingently issuable shares that all necessary conditions for issuance have not been satisfied.

w) Commitments and contingencies Commitments and Contingencies The Company accrues estimated losses from loss contingencies by a charge to income when information available before financial statements are issued or are available to be issued indicates that it is probable that an asset had been impaired, or a liability had been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. As of both December 31, 2025 and 2024, there were no contingent liabilities relating to litigations against the Company.

x) Extinguishment of debt owed to related party Extinguishment of Debt Owed to Related Party According to ASC 470-50-40-2, debt extinguishment with related party should be recognized as capital contributions unless there is substantive evidence that the entity would have obtained the economic outcome in an arm’s length transaction. As stated in note 6, the Company has extinguished the debt owed to a related party in exchange of issuance of equity. This transaction is recognized as an equity contribution and there is no gain or loss recognized from this transaction.

y) Recently issued accounting pronouncements Recently Issued Accounting Pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company does not opt out of extended transition period for complying with any new or revised financial accounting standards. Therefore, the Company’s financial statements may not be comparable to companies that comply with public company effective dates. Recently adopted accounting pronouncements In November 2023, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant expenses. The amendments will require public entities to disclose significant segment expenses that are regularly provided to the chief operating decision maker and included within segment profit and loss. The Company adopted this ASU for fiscal 2024 and 2025. The amendments were effective for the Company’s annual periods beginning January 1, 2024. The Company has evaluated the impact of the adoption of this update and it should have no material impact on the Company’s financial statements. New accounting pronouncements not yet adopted In December 2023, the FASB issued ASU 2023-09, “Improvement to Income Tax Disclosure”. This standard requires more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This standard also includes certain other amendments to improve the effectiveness of income tax disclosures. ASU 2023-09 is effective for public business entities, for annual periods beginning after December 15, 2024. For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025. The Company has evaluated the impact of this standard and it should have no material impact on the Company’s financial statements. In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” and issued subsequent amendment within ASU 2025-01. The amendments require disaggregation disclosure for certain expense captions presented on the face of income statement, as well as additional disclosure about selling expenses. This guidance is effective for the Company for the year ending March 31, 2028 and interim reporting periods during the year ending March 31, 2029. Early adoption is permitted. The Company is evaluating the impact of the adoption of this guidance on its disclosures. Other accounting pronouncements that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial position and results of operations upon adoption.

3. Prepayments and Other Current Assets PREPAYMENTS AND OTHER CURRENT ASSETS SCHEDULE OF PREPAYMENTS AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zdyWhWBcgKk7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zq0EGGeJIyxg" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidTaxes_iI_z0PLqfPqkMA9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Prepaid taxes</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">6,447</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">37,013</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PrepaidServiceCharges_iI_zrfEUXNvBKkl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid service charges</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">400</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,565</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OtherPrepaidExpensesCurrent_iI_z0ErbevIL6Sb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">185</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">155</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zL1e7Qydgyu5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Deposits, prepayments and other current assets</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">7,032</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">40,733</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> SCHEDULE OF PREPAYMENTS AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zdyWhWBcgKk7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zq0EGGeJIyxg" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidTaxes_iI_z0PLqfPqkMA9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Prepaid taxes</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">6,447</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">37,013</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PrepaidServiceCharges_iI_zrfEUXNvBKkl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid service charges</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">400</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,565</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OtherPrepaidExpensesCurrent_iI_z0ErbevIL6Sb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">185</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">155</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zL1e7Qydgyu5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Deposits, prepayments and other current assets</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">7,032</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">40,733</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6447

37013

400 3565 185 155

7032

40733

4. Accrued Expenses and Other Liabilities and Other Payables, Non-current ACCRUED EXPENSES AND OTHER LIABILITIES AND OTHER PAYABLES, NON-CURRENT SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES AND OTHER PAYABLES, NON-CURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zeXAbenf55Nj" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zGziaiOqLUxk" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_ziY70k7e5Hqc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Accrued service expenses</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">4,477</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">3,932</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccruedProfessionalFeesCurrentAndNoncurrent_iI_maALAOLzl99_zB2BFD20Mqti" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued professional fees</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,648</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">942</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherEmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zjkwDIGTxZk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Payroll and social welfare payables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,613</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,438</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherAccruedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zTxYQUB2xs81" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other payables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">158</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zc0BUzs9ZCh1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accrued office expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">111</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iTI_mtALAOLzl99_zBTl5RLeEOwe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Accrued expenses and other liabilities</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">7,738</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">9,581</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On December 31, 2025, the Company entered into a promissory note agreement (“Promissory note”) with Handsfull Technology Corporation (“Handsfull”), a company organized under the law of Republic of China, Taiwan, which Handsfull agreed to grant the Company a promissory note amounted US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--NotesPayable_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_zA620ilVtcdk" title="Promissory note">156,190 with maturity date on June 30, 2027 and an annual interest rate <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_ziVWcpZySMLb" title="Annual interest rate">3%. The Promissory note is used by Handsfull to pay the offering related expenses on behalf of the Company.

SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES AND OTHER PAYABLES, NON-CURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zeXAbenf55Nj" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zGziaiOqLUxk" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_ziY70k7e5Hqc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Accrued service expenses</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">4,477</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">3,932</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccruedProfessionalFeesCurrentAndNoncurrent_iI_maALAOLzl99_zB2BFD20Mqti" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued professional fees</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,648</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">942</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherEmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zjkwDIGTxZk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Payroll and social welfare payables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,613</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,438</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherAccruedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zTxYQUB2xs81" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other payables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">158</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zc0BUzs9ZCh1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accrued office expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">111</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iTI_mtALAOLzl99_zBTl5RLeEOwe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Accrued expenses and other liabilities</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">7,738</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">9,581</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4477

3932

1648

942

1613

4438

158

111

7738

9581

156190

0.03

5. Income Taxes INCOME TAXES The Company only files tax return in Poland in which it operates. Poland Under the Polish tax system, the standard corporate income tax rate is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20251231__srt--StatementGeographicalAxis__country--PL_zx43yyMzLNzb" title="Corporate income tax rate">19%. A preferential corporate income tax rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20250101__20251231__srt--StatementGeographicalAxis__country--PL_zMWWNDXmrnv4" title="Preferential corporate income tax rate">9% applies to small taxpayers whose annual revenue does not exceed Euro <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--Revenues_pn6n6_uEUR_c20250101__20251231__srt--StatementGeographicalAxis__country--PL__srt--RangeAxis__srt--MaximumMember_zS8RfQfxxeG9" title="Annual revenue">2 million in a given tax year, excluding capital gains. A further preferential intellectual property box tax rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_uPure_c20250101__20251231__srt--StatementGeographicalAxis__country--PL_z588MD8bD9ef" title="Preferential intellectual property box tax">5% is available for qualifying income derived from eligible intellectual property rights, including software copyrights, patents, utility models, and industrial designs, subject to qualifying research and development activities and the nexus ratio requirements. The Company assesses its eligibility for preferential tax rates and applicable tax incentives at each reporting date. The Company does not subject to preferential tax rate for the years ended December 31, 2024 and 2025 as the historical profit is over Euro <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--GrossProfit_pn6n6_uEUR_c20240101__20241231__srt--StatementGeographicalAxis__country--PL__srt--RangeAxis__srt--MaximumMember_zbHjWhPzjFDe" title="Historical profit"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--GrossProfit_pn6n6_uEUR_c20250101__20251231__srt--StatementGeographicalAxis__country--PL__srt--RangeAxis__srt--MaximumMember_z5NQyhWKZfw5" title="Historical profit">2 million. The Company files corporate income tax returns with the Polish tax authorities, primarily the National Revenue Administration (Krajowa Administracja Skarbowa). The Company is subject to corporate income tax examinations by the relevant Polish tax authorities. Under Polish tax regulations, the statute of limitations for tax assessments is generally five years from the end of the calendar year in which the deadline for the payment of the tax expired. As of December 31, 2025, in the Polish tax jurisdiction, the Company’s tax returns for the tax years ended December 31, 2020 through 2025 remain subject to examination by the tax authorities. SCHEDULE OF INCOME TAX EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zXClTRNAV0Xi" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231_z5bmyRLlA1P7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzmcs_zLhY4jnDreV6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Current tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzmcs_ze5zfsg6EGb1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Deferred tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzmcs_zRMeq5qUVSsc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Income tax expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> A reconciliation of the income tax expense determined at the Poland statutory income tax rate to the Company’s actual income tax expense is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zdwbfPLvN1B2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zO4A0uUcu7D2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zKQ9Jjvhw98b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Income/(loss) before income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">110,132</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">(502,769</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_zdyAUM8BViYf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Statutory income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_pid_zJMT84iHUh7g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Income tax at Poland statutory income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,925</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(95,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zz5RiFX7c10g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax effect of non-taxable items</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,160</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationWaivedInterestPayableToRelatedParties_zMrGL8mldFlk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax effect of waived interest payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13,764</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_z7V12eVx9fU6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax effect of non-deductible offering expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zBo8hqrPCD9k" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in valuation allowance of deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(54,849</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">95,512</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_z3kGYK65Lwbi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_z3eJxJy4DOfd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Effective income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> The Company’s deferred tax assets at December 31, 2025 and 2024 were as follows: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zzjFcOHcxLJd" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zKeZgFIOSKO3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zUlvXV3Stgyh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzZdr_zCju611TOTt" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Net operating loss carried forward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">47,441</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">87,249</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGzZdr_z9szpVHmkzod" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other temporary differences</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,940</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,438</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzZdr_maDTANzOqB_zW05KcBcJMW2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">51,381</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,687</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzOqB_zgXavKoM2iif" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less, valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(51,381</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,687</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzOqB_zoplfUkftCGl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The movement of the Company’s deferred tax valuation allowance for the years ended December 31, 2025 and 2024 were as follows: SCHEDULE OF DEFERRED TAX VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zPmlRp37gJ77" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_ziWR9fhUQgV7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_zYhdkpIeVygg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Balance at beginning of the year</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">92,687</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_z76dCqufY6Wg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">95,512</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ValuationAllowanceDeferredTaxAssetReversalOfValuationAllowance_zdqb3amUBUge" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Reversal of valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(54,849</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ValuationAllowanceDeferredTaxAssetForeignExchangeTranslationAdjustment_zJxNKlDlJzC2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Foreign exchange translation adjustment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">13,543</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,825</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z77HzRN4eIoh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance at end of the year</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">51,381</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">92,687</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--OperatingLossCarryforwardsLimitationsOnUse_c20250101__20251231_zPpCo1lwhgQ" title="Operating loss carryforwards, limitations on use description">Under Article 7(5) of the Polish CIT Act, tax losses incurred in a given tax year may be carried forward and utilized to offset taxable income from the same source over the next five consecutive tax years. Taxpayers have the option to either deduct up to 50% of the original loss in any single year, or utilize a one-time deduction of up to PLN 5 million (US$1.33 million) from the income of one of the five subsequent years, with any remaining balance capped at 50% per year. As of December 31, 2025, the net operating loss carried forward is PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--OperatingLossCarryforwards_iI_uPLN_c20251231_zsk6SsAdEGE3" title="Net operating loss carried forward">899,279 (US$249,689). For the years ended December 31, 2025 and 2024, the Company did not have any material interest or penalties associated with tax positions. The Company did not have any significant unrecognized uncertain tax positions as of December 31, 2025 or 2024. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

0.19

0.09

2000000

0.05

2000000

SCHEDULE OF INCOME TAX EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zXClTRNAV0Xi" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231_z5bmyRLlA1P7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzmcs_zLhY4jnDreV6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Current tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzmcs_ze5zfsg6EGb1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Deferred tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzmcs_zRMeq5qUVSsc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Income tax expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

A reconciliation of the income tax expense determined at the Poland statutory income tax rate to the Company’s actual income tax expense is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zdwbfPLvN1B2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zO4A0uUcu7D2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zKQ9Jjvhw98b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Income/(loss) before income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">110,132</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">(502,769</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_zdyAUM8BViYf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Statutory income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_pid_zJMT84iHUh7g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Income tax at Poland statutory income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,925</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(95,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zz5RiFX7c10g" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax effect of non-taxable items</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,160</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationWaivedInterestPayableToRelatedParties_zMrGL8mldFlk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax effect of waived interest payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13,764</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_z7V12eVx9fU6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax effect of non-deductible offering expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zBo8hqrPCD9k" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in valuation allowance of deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(54,849</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">95,512</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_z3kGYK65Lwbi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_z3eJxJy4DOfd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Effective income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table>

110132

-502769

0.19

20925

-95526

1160

13764

19000

54849

-95512

The Company’s deferred tax assets at December 31, 2025 and 2024 were as follows: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zzjFcOHcxLJd" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zKeZgFIOSKO3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zUlvXV3Stgyh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzZdr_zCju611TOTt" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Net operating loss carried forward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">47,441</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">87,249</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGzZdr_z9szpVHmkzod" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other temporary differences</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,940</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,438</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzZdr_maDTANzOqB_zW05KcBcJMW2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">51,381</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,687</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzOqB_zgXavKoM2iif" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less, valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(51,381</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,687</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzOqB_zoplfUkftCGl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

47441

87249

3940

5438

51381

92687

51381

92687

The movement of the Company’s deferred tax valuation allowance for the years ended December 31, 2025 and 2024 were as follows: SCHEDULE OF DEFERRED TAX VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zPmlRp37gJ77" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_ziWR9fhUQgV7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_zYhdkpIeVygg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Balance at beginning of the year</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">92,687</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_z76dCqufY6Wg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">95,512</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ValuationAllowanceDeferredTaxAssetReversalOfValuationAllowance_zdqb3amUBUge" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Reversal of valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(54,849</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ValuationAllowanceDeferredTaxAssetForeignExchangeTranslationAdjustment_zJxNKlDlJzC2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Foreign exchange translation adjustment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">13,543</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,825</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z77HzRN4eIoh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance at end of the year</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">51,381</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">92,687</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

92687

95512

-54849 13543 -2825

51381

92687

Under Article 7(5) of the Polish CIT Act, tax losses incurred in a given tax year may be carried forward and utilized to offset taxable income from the same source over the next five consecutive tax years. Taxpayers have the option to either deduct up to 50% of the original loss in any single year, or utilize a one-time deduction of up to PLN 5 million (US$1.33 million) from the income of one of the five subsequent years, with any remaining balance capped at 50% per year.

899279

249689

6. Ordinary Shares and additional paid-in capital ORDINARY SHARES AND ADDITIONAL PAID-IN CAPITAL As of December 31, 2025, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20251231_zokqXDXmaSs8" title="Common stock, shares authorized">22,640,989 Ordinary Shares, with par value of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uPLNPShares_c20251231_z47pAnx6Aqxj" title="Common stock, par value">0.1 each. As of December 31, 2024, there are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_pid_c20241231_zJvRpOb0xXic" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90A_eus-gaap--CommonStockSharesOutstanding_iI_pid_c20241231_zHoKd2FdIF65" title="Common stock, shares outstanding">3,200,050 issued and outstanding Ordinary Shares of the Company. On December 18, 2025, Wojciech Andrzej Kaszycki (“Mr. Kaszycki”), a related party and debt holder of the Company, entered a debt transfer agreement (“Debt transfer agreement”) with Kogom, the sole shareholder of the Company. According to the Debt transfer agreement, Mr. Kaszycki agreed to transfer his debt claim on the Company of PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentAmount1_uPLN_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechAndrzejKaszyckiMember_zXsKwLgjuJa3" title="Debt settlement with equity, amount">1,944,094 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechAndrzejKaszyckiMember_zTdOc8x9njMj" title="Debt settlement with equity, amount">542,316), along with all claims on existing and future interest, to Kogom. After the transfer, Kogom agreed with the Company to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pid_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__srt--TitleOfIndividualAxis__custom--KogomMember_zi93n7i2Z3i5" title="Debt settlement with equity, shares">19,440,939 Ordinary Shares of the Company to Kogom to settle this debt claim to the Company. Kogom also waived all outstanding interest arising from the debt claim which amounted to PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_uPLN_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__srt--TitleOfIndividualAxis__custom--KogomMember_zOCpC98LNCIf" title="Debt settlement with equity, amount">1,104,718 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__srt--TitleOfIndividualAxis__custom--KogomMember_zwGb3SKlJ5Lh" title="Debt settlement with equity, amount">307,781). The waived interest is recorded as additional paid-in capital by the Company.

22640989

0.1

3200050

1944094

542316

19440939

1104718

307781

7. Employee Defined Contribution Plan EMPLOYEE DEFINED CONTRIBUTION PLAN Full-time employees of the Company’s subsidiary in Poland participate in government-mandated defined contribution plans administered by the Polish social security system (ZUS) and the Employee Capital Plan (“PPK”). Pursuant to Polish labor and social security regulations, the Company is required to make monthly contributions to these plans at statutory rates based on the employees’ gross salaries. These contributions fund pension, disability, medical, accident, unemployment benefits, and supplementary retirement benefits under the PPK program. For the years ended December 31, 2024 and 2025, the expenses regarding employee benefits were US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEVNUExPWUVFIERFRklORUQgQ09OVFJJQlVUSU9OIFBMQU4gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_908_eus-gaap--DefinedContributionPlanCostRecognized_c20240101__20241231_zkQAqZaxyo4h" title="Employee benefits expenses">5,855 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEVNUExPWUVFIERFRklORUQgQ09OVFJJQlVUSU9OIFBMQU4gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90C_eus-gaap--DefinedContributionPlanCostRecognized_c20250101__20251231_zq47G69qvE1l" title="Employee benefits expenses">5,196, respectively.

5855

5196

8. Concentration of Risk CONCENTRATION OF RISK Interest rate risk The Company is exposed to interest rate risk primarily through its interest-bearing borrowings lent to and borrowed from related parties and a third party. Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates. For the years ended December 31, 2025 and 2024, all interest-bearing borrowings of the Company are fixed rate debt facilities. The Company monitors and manages its interest rate exposure by assessing the mix of fixed-rate and variable-rate debt within its capital structure. As of the balance sheet date, the Company did not hold any interest rate swaps or other derivative financial instruments to hedge its exposure to interest rate fluctuations. If market interest rates were to change by 100 basis points, with all other variables held constant, the Company’s annual interest expense and future cash flows would change proportionately based on the principal amount of outstanding variable-rate borrowings. The potential change in interest expense is not expected to have a material impact on the Company’s results of operations, financial position, or liquidity. Credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents, accounts receivable from a related party, amount due from related parties, amount due from a related party, non-current and other current assets. As of December 31, 2024 and 2025, all of the Company’s cash and cash equivalents was held by major financial institutions located in Poland. The Company believes that these financial institutions located in Poland are of high credit quality. For accounts receivable from a related party and amounts due from related parties, the Company extends credit based on an evaluation of the customer’s or other parties’ financial condition, generally without requiring collateral or other security. In order to minimize the credit risk, the Company delegated a team responsible for credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. Further, the Company reviews the recoverable amount of each individual receivable at each balance sheet date to ensure that adequate allowances are made for doubtful accounts. In this regard, the Company considers that the Company’s credit risk for accounts receivable from a related party, amount due from related parties and other receivables are significantly reduced. Concentration of customers and suppliers The following tables summarize the information about the Company’s concentration of customers and suppliers for the years ended December 31, 2025 and 2024 or as of December 31, 2025 and 2024, respectively. For purposes of the customer table, Customer A is GPA S.A., a related party, and Customer B is Mobilum Tech UAB, a related party. These two significant customers accounted for approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT04gT0YgUklTSyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAAndBMember_zC99pmA4OePl" title="Concentration risk, percentage">92.5% (rounded to 93%) of total revenue for 2025, with GPA S.A. representing approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT04gT0YgUklTSyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--GPASAMember_z1OumdvbfhC6" title="Concentration risk, percentage">73.4% and Mobilum Tech UAB representing approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT04gT0YgUklTSyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MobilumTechUABMember_zDJZnqDeE7u5" title="Concentration risk, percentage">19.1%, and approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT04gT0YgUklTSyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAAndBMember_zSFvUz2bVkv1" title="Concentration risk, percentage">99.1% (rounded to 100%) for 2024, with GPA S.A. representing approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT04gT0YgUklTSyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--GPASAMember_zAlsjzW4kJa4" title="Concentration risk, percentage">64.6% and Mobilum Tech UAB representing approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT04gT0YgUklTSyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MobilumTechUABMember_zlx4CfvL88V6" title="Concentration risk, percentage">34.5%. The Company identified Santochi Co. (Supplier A) and TTP Limited (Supplier C) as related parties. SCHEDULE OF CONCENTRATION OF CUSTOMERS AND SUPPLIERS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer A^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer B^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 64%">Year ended December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_fXg_____zLhpjMUhkTz8" title="Concentration risk, percentage">73</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_fXg_____zznBNLceWIqa" title="Concentration risk, percentage">19</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_fXg_____z9mCCrwJXjHk" title="Concentration risk, percentage">65</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_fXg_____zkHGz1qmmsB8" title="Concentration risk, percentage">35</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_fXg_____zEIuPo2kT512" title="Concentration risk, percentage">100</td><td style="text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier A^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier B</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier C^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier D</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Year ended December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_fXg_____z3csuEQW5gXb" title="Concentration risk, percentage">41</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zno221QBmWLb" title="Concentration risk, percentage">40</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fXg_____ziJ1cFEPaMxh" title="Concentration risk, percentage">13</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_flw_____zJ9Cc1a9bska" style="display: none" title="Concentration risk, percentage">-—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_fXg_____zovplHghcpcj" title="Concentration risk, percentage">24</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_z1EcuogzN44b" title="Concentration risk, percentage">26</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fKg_____zUijQdOaUdag" title="Concentration risk, percentage">-*</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_zAPim9q9OgMl" title="Concentration risk, percentage">39</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_fKg_____z0JEJidwxsF2" title="Concentration risk, percentage">-*</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zHTFD8armtIf" title="Concentration risk, percentage">31</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fXg_____z43pUvW35shj" title="Concentration risk, percentage">68</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_flw_____z91PCeZX3hO5" style="display: none" title="Concentration risk, percentage">-—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_flw_____zOZtUmDvlVxl" title="Concentration risk, percentage">-—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zE3ULtrWEM1e" title="Concentration risk, percentage">56</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fXg_____zKNuyJhkbsj7" title="Concentration risk, percentage">44</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_flw_____zkXEfbCRV9fh" style="display: none" title="Concentration risk, percentage">-—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; padding-left: 0pt">*</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">Percentage less than 10%.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0C_zqjRNo4lMCTa" style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">^</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">These companies are related parties of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">—</td> <td style="font: 10pt Times New Roman, Times, Serif">No transaction incurred during the year/no balance existed as of the reporting date.</td></tr> </table>

0.925

0.734

0.191

0.991

0.646

0.345

SCHEDULE OF CONCENTRATION OF CUSTOMERS AND SUPPLIERS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer A^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer B^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 64%">Year ended December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_fXg_____zLhpjMUhkTz8" title="Concentration risk, percentage">73</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_fXg_____zznBNLceWIqa" title="Concentration risk, percentage">19</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_fXg_____z9mCCrwJXjHk" title="Concentration risk, percentage">65</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_fXg_____zkHGz1qmmsB8" title="Concentration risk, percentage">35</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_fXg_____zEIuPo2kT512" title="Concentration risk, percentage">100</td><td style="text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier A^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier B</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier C^</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Supplier D</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Year ended December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_fXg_____z3csuEQW5gXb" title="Concentration risk, percentage">41</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zno221QBmWLb" title="Concentration risk, percentage">40</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fXg_____ziJ1cFEPaMxh" title="Concentration risk, percentage">13</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_flw_____zJ9Cc1a9bska" style="display: none" title="Concentration risk, percentage">-—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_fXg_____zovplHghcpcj" title="Concentration risk, percentage">24</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_z1EcuogzN44b" title="Concentration risk, percentage">26</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fKg_____zUijQdOaUdag" title="Concentration risk, percentage">-*</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_zAPim9q9OgMl" title="Concentration risk, percentage">39</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_fKg_____z0JEJidwxsF2" title="Concentration risk, percentage">-*</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zHTFD8armtIf" title="Concentration risk, percentage">31</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fXg_____z43pUvW35shj" title="Concentration risk, percentage">68</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_flw_____z91PCeZX3hO5" style="display: none" title="Concentration risk, percentage">-—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_flw_____zOZtUmDvlVxl" title="Concentration risk, percentage">-—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zE3ULtrWEM1e" title="Concentration risk, percentage">56</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_fXg_____zKNuyJhkbsj7" title="Concentration risk, percentage">44</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_flw_____zkXEfbCRV9fh" style="display: none" title="Concentration risk, percentage">-—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; padding-left: 0pt">*</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">Percentage less than 10%.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0C_zqjRNo4lMCTa" style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">^</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">These companies are related parties of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">—</td> <td style="font: 10pt Times New Roman, Times, Serif">No transaction incurred during the year/no balance existed as of the reporting date.</td></tr> </table>

0.73

0.19

0.65

0.35

0.41

0.40

0.13

0.24

0.26

0.39

0.31

0.68

0.56

0.44

9. Commitments and Contingencies COMMITMENTS AND CONTINGENCIES As of December 31, 2025 and 2024, the Company has no operating lease commitment for more than 1 year.

10. Earnings/(loss) Per Share EARNINGS/(LOSS) PER SHARE Basic and diluted earnings/(loss) per ordinary share for each of the year presented is calculated as follows: SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zLmzf0tRIXWb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zRncIUgFvl2h" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif">Numerators</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--NetIncomeLoss_zWJUXdBfKwc3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Net income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">110,132</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">(502,769</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.1in; padding-left: 0.1in"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -0.1in; padding-left: 0.1in">Denominators</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Weighted average number of Ordinary Shares outstanding-Basic and diluted*</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,892,467</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,200,050</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Net income/(loss) per Ordinary Share-Basic and diluted*</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">0.03</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.16</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted earnings per share. For the years ended December 31, 2025 and 2024, the Company had no dilutive shares.

Basic and diluted earnings/(loss) per ordinary share for each of the year presented is calculated as follows: SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zLmzf0tRIXWb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zRncIUgFvl2h" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the years ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif">Numerators</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40E_eus-gaap--NetIncomeLoss_zWJUXdBfKwc3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Net income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">110,132</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">(502,769</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -0.1in; padding-left: 0.1in"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -0.1in; padding-left: 0.1in">Denominators</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Weighted average number of Ordinary Shares outstanding-Basic and diluted*</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,892,467</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,200,050</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Net income/(loss) per Ordinary Share-Basic and diluted*</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">0.03</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.16</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

110132

-502769

3892467

3200050

0.03

-0.16

11. Related parties balances and transactions RELATED PARTY TRANSACTIONS The following is a list of the related parties with whom the Company conducted transactions during the years ended December 31, 2025 and 2024, and their relation with the Company: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%">Name of the related parties</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Relation with the Company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Wojciech Kaszycki (“Mr. Kaszycki”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Member of supervisory board</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Emilio Gomez (“Mr. Gomez”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Chief executive officer and president of the management board of CADV before the Reorganization; founder and Chief Executive Officer of Kogom Ltd.; current Chief Operating Officer of CADV</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">GPA S.A.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Entity of which Mr. Gomez holds 66% of equity interests</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Santochi Co.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Entity to which the spouse of Mr. Gomez is a director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Kogom Ltd. (“Kogom”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Shareholder of the Company, 100% controlled by Mr. Gomez</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Mobilum Tech UAB</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Mobilum OU</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">TTP Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">WKM Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">WKM2 sp.z.o.o. (“WKM2”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> </table> SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zTiwmn8ST5U" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zMr6VZws7Buj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Accounts receivable from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MobilumTechUABMember_z3rt6QuSxLL" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Mobilum Tech UAB</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">10,596</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--MobilumTechUABMember_zC7JFa5zweK6" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">Accounts receivable from a related party</td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">10,596</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td></tr> </table> Accounts receivable from a related party represents receivables from this related party for the provision of service during the Company’s operations <div id="xdx_C04_gL3SORPTTTB-MCSF_ziDmJKdh2UE8"> <table cellpadding="0" cellspacing="0" id="xdx_30E_zFlwhcJlxCzf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zVmPQF9R9CU5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zDmrqHdLESXl" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Prepayment to a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherPrepaidExpensesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember_zOka9DKTonO7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Santochi Co.</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">45,870</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPrepaidExpensesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember_ziHN5isycUo3" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">Prepayment to a related party</td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">45,870</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td></tr> </table> </div> Prepayment to a related party represents prepaid service expense to a related party during the Company’s operations. <div id="xdx_C03_gL3SORPTTTB-MCSF_z77QmnXCetP5"> <table cellpadding="0" cellspacing="0" id="xdx_301_z1cFAGTueL04" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zAOalF7L3jhd" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zxT7BYqoThnj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Amount due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherReceivablesNetCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_maACz2Ya_zXpYLPpM1OL3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherReceivablesNetCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomLtdMember_maACz2Ya_zH5Saz6c9HX" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">Kogom</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">56,144</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherReceivablesNetCurrent_i02I_maACz2Ya_zgK1wxMUw4Eb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Amount due from a related party</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">56,144</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> Amount due from related parties represents advances to these related parties for their operation. These amounts are interest free, unsecured and repayment on demand. <div id="xdx_C00_gL3SORPTTTB-MCSF_z7sRXhkDxeg2"> <table cellpadding="0" cellspacing="0" id="xdx_300_zmcJKtX6cMMc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zyzcMvaex95h" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zGOmuZI1p1Xb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Amount due from a related party, non-current</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OtherReceivablesNetNonCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_maACz2Ya_zM5T0v8QyJya" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; padding-bottom: 2.5pt">WKM Ltd</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">100,061</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OtherReceivablesNetNonCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_maACz2Ya_zLtGIj3o2Q32" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left; padding-bottom: 2.5pt">Amount due from a related party, non-current</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">100,061</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> Amount due from a related party, non-current represents a loan to WKM Ltd of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_ecustom--LoansReceivableFromRelatedParties_iI_uPLN_c20240220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zE74cNyNgkLj" title="Loans receivable">400,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_ecustom--LoansReceivableFromRelatedParties_iI_c20240220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zjlY6LOkSL3b" title="Loans receivable">97,532) on February 20, 2024, with an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240224__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zztJRnhjsCpk" title="Annual interest rate">3.0% and maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_eus-gaap--DebtInstrumentTerm_dtY_c20240220__20240220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_znMyTPicKLz4" title="Maturity term">2 years. The loan is fully repaid in December 2025 and the outstanding value is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--RepaymentsOfRelatedPartyDebt_dxL_c20240101__20241231_zkClgdPYIVJd" title="Repayment of debt::XDX::-">nil as of December 31, 2025. <div id="xdx_C0B_gL3SORPTTTB-MCSF_zKwNjMR7JIq7"> <table cellpadding="0" cellspacing="0" id="xdx_309_zRtzHG0bKA81" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zxUB6FFtwkb5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zejIXhsC9gFj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Account payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember_maLCz09n_zydowiZXl1Qe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">19,130</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">5,938</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember_maLCz09n_z9y07Egkof8d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Santochi Co.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">253</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsPayableCurrent_i01I_maLCz09n_zNRfiWsg0Pk2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Accounts payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">19,383</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,938</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> Account payable to related parties represents payables to these related parties for their provision of service during the Company’s daily operation. <div id="xdx_C00_gL3SORPTTTB-MCSF_zup9fuspTNcg"><table cellpadding="0" cellspacing="0" id="xdx_301_zVturqRTZcll" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zzFUKdELzbTa" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zk2i1iFb8v9c" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Amount due to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilitiesCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_maLCz09n_zeBtIqfynaS" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; padding-left: 0pt">Mr. Kaszycki</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">875,326</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_maLCz09n_z40yosmvH8kd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">70,537</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherLiabilitiesCurrent_i01I_maLCz09n_zi8YmW5CrE9f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Amount due to a related party</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">945,863</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> Balance due to WKM2 represents advances from the related party for daily operation. It is interest free and has no repayment date. Balance due to Mr. Kaszycki represents advances for daily operation. It bears an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_zPEi0rczLlR2" title="Annual interest rate">7.22% from December 31, 2023 to December 30, 2024, and an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_zKSW6NyLsMfk" title="Annual interest rate">4.31% during the period from December 31, 2024 to December 30, 2025. On December 18, 2025, Mr. Kaszycki entered into the Debt transfer agreement to transfer his debt claim on the Company to Kogom. After the transfer, Kogom agreed with the Company to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251218__20251218__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomLtdMember_zTwTNdX3QYrf" title="Number of shares issued">19,440,939 Ordinary Shares of the Company to settle the debt claim and all outstanding interest on the debt. Please refer to Note 6 for details. Transactions with related parties <div id="xdx_C03_gL3SORPTTTB-MCSF_zTMpBv965hl4"><table cellpadding="0" cellspacing="0" id="xdx_308_zxdgUdTd2Yr" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zkNaAWpQ5dhd" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the year ended December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_zRYRTM5gq8L4" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the year ended December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Sales of service to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Revenues_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GPASAMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zWgicGs3EjU1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; padding-left: 0pt">GPA S.A.</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">567,300</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">348,205</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Revenues_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MobilumTechUABMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zAfvDUDSm2oi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Mobilum Tech UAB</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">147,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">186,216</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Revenues_i01_hsrt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zVqxiwjyAkVj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Sales of service to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">715,169</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">534,421</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Purchase of service from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfGoodsAndServicesSold_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zHVK1d5K0KC1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">25,363</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,977</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zrZIuvEozim8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Santochi Co.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">78,914</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">47,268</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zDQ0JMYDdb69" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Purchase of service from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">104,277</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">59,245</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Purchase of research and development service from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ResearchAndDevelopmentExpense_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember_maOCAEzVga_zgSHC3VRLV1a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">256,858</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">649,169</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Interest accrued from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InterestAndDebtExpense_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_z82oaQS5Y5j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">WKM Ltd</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,031</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,606</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--InterestAndDebtExpense_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zlD1brbLJXxb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">99</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">118</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestAndDebtExpense_ziEL0BnQUdJf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Interest accrued from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,130</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,724</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Interest accrued to a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InterestIncomeExpenseNet_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_zkRbuJYBqV56" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Mr. Kaszycki</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">25,680</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">43,448</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Advances/loans to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--AdvanceLoansToRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zhR2lAOOTuD6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">WKM Ltd</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100,505</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AdvanceLoansToRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zIgCYIERVbYi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">15,098</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">11,558</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AdvanceLoansToRelatedParty_zAnQCTyfAOuh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Advances/loans to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">15,098</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">112,063</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Repayment from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomLtdMember_zvsW6fPPMRB4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">Kogom</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">61,258</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">57,973</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zZqL44sKytQl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,878</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,644</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember_zPoe8tefhuCc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,858</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zb3PQe7y9MY6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">112,208</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RepaymentsOfConstructionLoansPayable_zMr5tMz8djj2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Repayment from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">182,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">90,475</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Advances from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PaymentsForAdvanceToAffiliate_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zD8cJ9XOlei2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">72,687</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Repayment to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RepaymentsOfRelatedPartyDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zFfT03P2HqGa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">76,963</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RepaymentsOfRelatedPartyDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_zaa1KQ0QNv7e" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Mr. Kaszycki</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">156,767</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RepaymentsOfRelatedPartyDebt_zuyZRlkgNkOf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Repayment to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">233,730</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> On February 20, 2024, the Company lent a loan to WKM Ltd of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_ecustom--LoansReceivableFromRelatedParties_iI_uPLN_c20240220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_z4FBUlyQBl5g" title="Loans receivable">400,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_ecustom--LoansReceivableFromRelatedParties_iI_c20240220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zhNFuX5FrIh3" title="Loans receivable">97,532), please refer to amount due from a related party, non-current for details. On March 10, 2024, the Company lent a loan of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_ecustom--LoansReceivableFromRelatedParties_iI_uPLN_c20240310__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zgpMDS4o3qC6" title="Loans receivable">25,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_903_ecustom--LoansReceivableFromRelatedParties_iI_c20240310__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zW8QIHPGLRcc" title="Loans receivable">6,281) to WKM2 with an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240310__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zJT7DNBxgml8" title="Annual interest rate">2.0% and maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_eus-gaap--DebtInstrumentTerm_dtY_c20240310__20240310__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zKaorrefIQXi" title="Maturity term">1 year. On September 2, 2024, the Company entered into two loans to lent a total of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_ecustom--LoansReceivableFromRelatedParties_iI_uPLN_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zUsYZBY7jKpa" title="Lent loan">10,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_ecustom--LoansReceivableFromRelatedParties_iI_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_z4tN4tT6c6Wc" title="Lent loan">2,513) to WKM2 with an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zU93lMJYWZNe" title="Annual interest rate">2.0% and maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--DebtInstrumentTerm_dtY_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_z92uwmAQg8k5" title="Maturity term">1 year. On November 28, 2024, the Company lent a loan of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_ecustom--LoansReceivableFromRelatedParties_iI_uPLN_c20241128__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zF4qwg9iKqXl" title="Loans receivable">11,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_ecustom--LoansReceivableFromRelatedParties_iI_c20241128__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zFgWLgJXic2j" title="Loans receivable">2,764) to WKM2 with an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20241128__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zXwL6SygsRvb" title="Annual interest rate">2.0% and maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_904_eus-gaap--DebtInstrumentTerm_dtY_c20241128__20241128__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zLSdK9tnx6dc" title="Maturity term">1 year. All these loans to WKM2. were fully repaid on December 23, 2024. On May 19, 2025, the Company lent a loan of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--LoansReceivableFromRelatedParties_iI_uPLN_c20250519__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zOAAXL6auwre" title="Lent loan">33,000 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--LoansReceivableFromRelatedParties_iI_c20250519__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zE7W71TTOUua" title="Lent loan">8,779) to WKM2 with an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20250519__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zY4Gv3pxKBP9" title="Annual interest rate">2.0% and maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--DebtInstrumentTerm_dtY_c20250519__20250519__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_ze9Nc3Rkayd8" title="Maturity term">1 year. The loan is fully repaid on December 12, 2025. On December 18, 2025, Kogom entered the Debt transfer agreement with Mr. Kaszycki. Please refer to Note 6 for details.

SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zTiwmn8ST5U" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zMr6VZws7Buj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Accounts receivable from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MobilumTechUABMember_z3rt6QuSxLL" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Mobilum Tech UAB</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">10,596</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--MobilumTechUABMember_zC7JFa5zweK6" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">Accounts receivable from a related party</td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">10,596</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_30E_zFlwhcJlxCzf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zVmPQF9R9CU5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zDmrqHdLESXl" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Prepayment to a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherPrepaidExpensesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember_zOka9DKTonO7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Santochi Co.</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">45,870</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPrepaidExpensesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember_ziHN5isycUo3" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">Prepayment to a related party</td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">45,870</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_301_z1cFAGTueL04" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zAOalF7L3jhd" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zxT7BYqoThnj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Amount due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherReceivablesNetCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_maACz2Ya_zXpYLPpM1OL3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherReceivablesNetCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomLtdMember_maACz2Ya_zH5Saz6c9HX" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">Kogom</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">56,144</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherReceivablesNetCurrent_i02I_maACz2Ya_zgK1wxMUw4Eb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Amount due from a related party</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">56,144</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_300_zmcJKtX6cMMc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zyzcMvaex95h" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zGOmuZI1p1Xb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Amount due from a related party, non-current</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OtherReceivablesNetNonCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_maACz2Ya_zM5T0v8QyJya" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; padding-bottom: 2.5pt">WKM Ltd</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">100,061</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OtherReceivablesNetNonCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_maACz2Ya_zLtGIj3o2Q32" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left; padding-bottom: 2.5pt">Amount due from a related party, non-current</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">100,061</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_309_zRtzHG0bKA81" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zxUB6FFtwkb5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zejIXhsC9gFj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Account payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember_maLCz09n_zydowiZXl1Qe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">19,130</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">5,938</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember_maLCz09n_z9y07Egkof8d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Santochi Co.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">253</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsPayableCurrent_i01I_maLCz09n_zNRfiWsg0Pk2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Accounts payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">19,383</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,938</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_301_zVturqRTZcll" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zzFUKdELzbTa" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zk2i1iFb8v9c" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Amount due to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilitiesCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_maLCz09n_zeBtIqfynaS" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; padding-left: 0pt">Mr. Kaszycki</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">875,326</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_maLCz09n_z40yosmvH8kd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">70,537</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherLiabilitiesCurrent_i01I_maLCz09n_zi8YmW5CrE9f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Amount due to a related party</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">945,863</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_308_zxdgUdTd2Yr" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY (Details)"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zkNaAWpQ5dhd" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the year ended December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_zRYRTM5gq8L4" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the year ended December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Sales of service to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Revenues_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GPASAMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zWgicGs3EjU1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left; padding-left: 0pt">GPA S.A.</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">567,300</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">348,205</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Revenues_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MobilumTechUABMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zAfvDUDSm2oi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Mobilum Tech UAB</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">147,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">186,216</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Revenues_i01_hsrt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zVqxiwjyAkVj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Sales of service to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">715,169</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">534,421</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Purchase of service from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfGoodsAndServicesSold_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zHVK1d5K0KC1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">25,363</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,977</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SantochiCoMember__srt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zrZIuvEozim8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Santochi Co.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">78,914</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">47,268</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__custom--SalesofServiceRelatedPartiesMember_zDQ0JMYDdb69" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Purchase of service from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">104,277</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">59,245</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Purchase of research and development service from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ResearchAndDevelopmentExpense_i01_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember_maOCAEzVga_zgSHC3VRLV1a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">256,858</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">649,169</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Interest accrued from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InterestAndDebtExpense_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_z82oaQS5Y5j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">WKM Ltd</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,031</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,606</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--InterestAndDebtExpense_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zlD1brbLJXxb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">99</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">118</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestAndDebtExpense_ziEL0BnQUdJf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Interest accrued from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,130</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,724</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Interest accrued to a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InterestIncomeExpenseNet_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_zkRbuJYBqV56" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Mr. Kaszycki</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">25,680</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">43,448</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Advances/loans to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--AdvanceLoansToRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zhR2lAOOTuD6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">WKM Ltd</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100,505</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AdvanceLoansToRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zIgCYIERVbYi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">15,098</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">11,558</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AdvanceLoansToRelatedParty_zAnQCTyfAOuh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Advances/loans to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">15,098</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">112,063</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Repayment from related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomLtdMember_zvsW6fPPMRB4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">Kogom</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">61,258</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">57,973</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zZqL44sKytQl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,878</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,644</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TTPLtdMember_zPoe8tefhuCc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,858</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RepaymentsOfConstructionLoansPayable_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMLtdMember_zb3PQe7y9MY6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0pt">WKM</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">112,208</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RepaymentsOfConstructionLoansPayable_zMr5tMz8djj2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Repayment from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">182,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">90,475</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Advances from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PaymentsForAdvanceToAffiliate_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zD8cJ9XOlei2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">72,687</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt">Repayment to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RepaymentsOfRelatedPartyDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKMTwoMember_zFfT03P2HqGa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">76,963</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RepaymentsOfRelatedPartyDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechKaszyckiMember_zaa1KQ0QNv7e" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Mr. Kaszycki</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">156,767</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RepaymentsOfRelatedPartyDebt_zuyZRlkgNkOf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Repayment to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">233,730</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10596

45870 45870

6594

56144

6594

56144

100061 100061 400000 97532

0.030

P2Y

19130

5938

253

19383

5938

875326

70537

945863

0.0722

0.0431

19440939

567300

348205

147869

186216

715169

534421

25363

11977

78914

47268

104277

59245

256858

649169

3031

2606

118

3130

2724

25680

43448

100505 15098 11558 15098 112063

61258

57973

8878

17644

14858

112208

182344

90475

72687

76963

156767

233730

400000 97532 25000 6281

0.020

P1Y

10000 2513

0.020

P1Y

11000 2764

0.020

P1Y

33000 8779

0.020

P1Y

12. Subsequent Events SUBSEQUENT EVENTS An Exchange Agreement was entered into on January 06, 2026 which allowed Clomar to acquire <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVQlNFUVVFTlQgRVZFTlRTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedParentOwnershipPercentage_iI_dp_uPure_c20260106__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClomarMember_zeAQ3PaUp5wf" title="Acquisition share percentage">100% of the issued and outstanding shares of the Company, by issuing shares of its own common stock to Kogom. Upon closing, Kogom owned <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVQlNFUVVFTlQgRVZFTlRTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedParentOwnershipPercentage_iI_dp_uPure_c20260106__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomLtdMember_z8qNQgozFgN" title="Acquisition share percentage">99.9% of the issued and outstanding common stock of Clomar, and Clomar became the sole shareholder of the Company. Please refer to Note 1a for details. At the same date, Kogom entered into a Transfer agreement with the Transferee to transfer <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVQlNFUVVFTlQgRVZFTlRTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_ecustom--SaleOfStockPercentageOfOwnershipTransferred_iI_dp_uPure_c20260106__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClomarMember_zJUOmC3iM6F4" title="Sale of stock percentage transferred">99.9% shares of Clomar to the Transferee. Upon closing of this transaction, the Transferee, Shang Ju Lin, became the ultimate controlling shareholder of the Company. Please refer to Note 1a for details. On April 23, 2026, Miluna, Kukugan and the Company entered into a BCA. Pursuant to the BCA, Kukugan will merge with and into Miluna, with Miluna continuing as the surviving company, and following the Merger, Miluna will be renamed PubCo. As a result of the Merger, CADV will become a wholly-owned subsidiary of PubCo. At the closing of the business combination, all issued and outstanding ordinary shares of Parent will be cancelled and converted into the right of the shareholders of Parent to receive newly issued PubCo ordinary shares. The Merger will be accounted for as a reverse recapitalization accordance with U.S. GAAP. Kukugan will be treated as the accounting acquirer and Miluna as the accounting acquiree. The Company has evaluated subsequent events through the date of issuance of this financial statements, which was through May 14, 2026, and noted that there are no other material subsequent events.

1 0.999 0.999

2000

1000000

0.01

100

-1

100

-1

<p id="xdx_806_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zdiuE9VnUta9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">1. ORGANIZATION AND PRINCIPAL ACTIVITES DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS The financial statement is presented in US Dollars (“US$”), the entity’s functional currency. The figures shown in the financial statement is rounded to the nearest dollar. Kukugan Invest (“the Company”), was incorporated as an offshore holding company under the laws of the Delaware on September 3, 2025 with the original name as Clomar Solutions Corp. The Company is controlled by Mr. Shang Ju Lin (“Mr. Lin”). The Company has completed a reorganization process. Upon the completion of the reorganization, CADV Ventures S.A. (“CADV”) (incorporated January 8, 2013), a Polish company, will become the Company’s primary operating subsidiary. After the reorganization, the Company performed procedures which will ultimately re-domicile the Company from Delaware, United States of America to Cayman Islands for the De-SPAC purpose (the “Re-domicile”). After the Re-domicile, the Company’s name was changed to Kukugan Invest (“Kukugan”). On April 23, 2026, Miluna Acquisition Corp. (“Miluna”), the Company and CADV entered into a Business Combination Agreement (the “BCA”). Pursuant to the BCA, the Company will merge with and into Miluna, with Miluna continuing as the surviving company (the “Merger”), and following the Merger, Miluna will be renamed PubCo. As a result of the Merger, CADV will become a wholly-owned subsidiary of PubCo. At the closing of the business combination, all issued and outstanding ordinary shares of the Company will be cancelled and converted into the right of the shareholders of the Company to receive newly issued PubCo ordinary shares. The Merger will be accounted for as a reverse recapitalization accordance with U.S. GAAP. The Company will be treated as the accounting acquirer and Miluna as the accounting acquiree. The Company did not have any activity outside of the formation and share issuance as of December 31, 2025. As of the date of this report, the Reorganization is substantially completed, except for the on-going process of registration of the shareholder change for CADV in the Republic of Poland. The financial statement only reflects the standalone financial position of the Company.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Basis of presentation The financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission. Separate statements of operations and cash flow have not been presented because the Company has not engaged in any activities except in connection with its incorporation. (b) Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates, and as such, differences may be material to the financial statements.

(a) Basis of presentation The financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission. Separate statements of operations and cash flow have not been presented because the Company has not engaged in any activities except in connection with its incorporation.

(b) Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates, and as such, differences may be material to the financial statements.

3. SHAREHOLDER’S EQUITY STOCKHOLDER’S EQUITY As of the incorporation date, September 3, 2025, the Company was authorized to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20250903_zpXHLqwl0Osk" title="Ordinary stock, shares authorized">2,000 shares of common stock with no par value. On October 28, 2025, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20251028__20251028__srt--TitleOfIndividualAxis__custom--MrLinMember_z2nL1qErqTh3" title="Number of shares issued">100 shares to Mr. Lin. On October 29, 2025, the Company was authorized to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20251029_zhYjJDfjCCM1" title="Common stock, shares authorized">1,000,000 shares of common stock with par value of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNUT0NLSE9MREVSklMgRVFVSVRZIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251029_zBQCBfgal8Zh" title="Common stock, par value">0.1 per share. The subscription receivable is reflected as a reduction to shareholder’s equity.

2000

100

1000000

0.1

4. COMMITMENTS AND CONTINGENCIES The Company did not have any contractual commitment as of December 31, 2025. The Company, in conjunction with its legal counsel, assesses the need to record a liability for litigation or loss contingencies. A liability is recorded when and if it is determined that such a liability for litigation or loss contingencies is both probable and estimable. The Company is not currently a party to any legal proceedings, which would, individually or in the aggregate, have a material adverse effect on its results of operations, cash flows, or financial position.

5. SUBSEQUENT EVENTS Subsequent to the balance sheet date, shareholder of the Company was undergoing a reorganization with the CADV as described in Note 1. Additionally, on April 23, 2026, the Company entered into a Business Combination Agreement with Miluna Acquisition Corp and CADV Ventures S.A., the details of which are described in Note 1. The Company has assessed all events occurred from December 31, 2025, up through May 14, 2026, which is the date that these financial statements are available to be issued. Except as disclosed elsewhere in this report, there are no material subsequent events that require disclosure in these financial statements.

Successor

Predecessor

36789

16468

49049

7032

204000

56190

120869

6594

410707

86284

48480

156766

205246

615953

86284

147571

8639

163122

48129

8155

19383

8155

19383

43190

7738

334

2656

362372

86553

348543

156190

710915

242743

Successor

0.01

1000000

100000

Predecessor

0.1

22640989

1000

629859

1000

100

577169

-105668

-1198557

10606

-164930

-94962

-156459

615953

86284

Successor

Predecessor

663679

9387

111245

467721

774924

477108

606130

44114

62826

36563

62826

36563

668956

80677

668956

80677

105968

396431

2777

7166

187279

333

35032

128364

190056

333

170562

-84088

-333

225869

-21580

-35122

-105668

-333

190747

-105668

-333

190747

10606

126

-117900

-95062

-207

72847

100000

22640989

3200050

-1.06

-0.00

0.06

Predecessor

3200050

87543

269388

-1308689

-29974

-981732

190747

-117900

Predecessor

3200050

87543

269388

-1108426

-147874

-908885

Predecessor

22640989

629859

577169

-1198557

-164930

-156459

-333

126

Predecessor

22640989

629859

577169

-1198890

-164804

-156666

Successor

100

-1

100

-1

-105668

99900

999

-999

100

10606

Successor

100000

1000

-1000

100

-105668

10606

-94962

100000

1000

-1000

100

-105668

10606

-94962

Successor

Predecessor

-105668

-333

190747

6527

120869

97040

-32119

119659

178

-2351

-6473

115486

-206018

-6527

78633

-24266

8155 45800

81090

-1359

11516

-155

449

16300

8973

-13

4373

36789

-168

4822

16468

32370

36789

16300

37192

5450

100 195432

<p id="xdx_808_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zoxL6OAxlVi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">1. Organization DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS Kukugan Invest (“Kukugan”), was incorporated as an offshore holding company under the laws of the Delaware, United States of America on September 3, 2025 with the original name as Clomar Solutions Corp (“Clomar”). Subsequently, Kukugan performed procedures to re-domicile the jurisdiction from Delaware, United States of America to Cayman Islands, with its name changed to Kukugan. Kukugan, through its subsidiary, CADV Ventures S.A. (“CADV”) (collectively as the “Group”) principally engaged in the provision of services in second-line technical support for server and cloud infrastructure. The main revenue stream includes providing intellectual technology support services (“IT support”), IT migration service, outsourced human resource service, software testing and development service and licensing service in the Republic of Poland. The Company is controlled by Mr. Shang Ju Lin (“Mr. Lin”), a citizen of the Republic of China (Taiwan). Reorganization CADV was incorporated in the Republic of Poland on January 8, 2013. The Company was previously controlled by Kogom Ltd (“Kogom”), a private limited company incorporated under the laws of England and Wales. On January 6, 2026 (“Acquisition Date”), Clomar completed a series of reorganization transactions (collectively, the “Reorganization”) with Kogom Ltd. pursuant to which Clomar acquired <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260106__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClomarSolutionsCorpMember_znnSWeasyhbl" title="Equity interest ownership percentage">100% of the outstanding equity interests of CADV. The Reorganization consisted of the following steps: (i) an exchange agreement between Clomar and Kogom Ltd., pursuant to which Clomar acquired all of the outstanding equity interests of CADV from Kogom Ltd. in exchange for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260106__20260106__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zrPyLIDRUlUg" title="Number of shares issued">99,900 newly issued shares of Clomar common stock (the “Share Exchange”), representing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260106__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClomarSolutionsCorpMember_zr36Rld33P0j" title="Equity interest ownership percentage">99.9% of the total issued and outstanding shares of Clomar immediately following the Share Exchange; (ii) a transfer agreement between Kogom Ltd. and Mr. Lin, pursuant to which Kogom transferred <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260106__20260106__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TransferAgreementMember_zmEHtzr9gw04" title="Number of shares issued">99,900 shares of Clomar common stock, representing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260106__us-gaap--TypeOfArrangementAxis__custom--TransferAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClomarSolutionsCorpMember_zGd077LwCGxc" title="Equity interest ownership percentage">99.9% of the total issued shares of Clomar, to Mr. Lin at a consideration of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFU0NSSVBUSU9OIE9GIE9SR0FOSVpBVElPTiwgQlVTSU5FU1MgT1BFUkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20260106__20260106__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TransferAgreementMember_zkkcxZYiTJFa" title="Number of shares issued, value">100 (“the “Transfer Agreement”); and (iii) a re-domiciliation of Clomar from its prior jurisdiction to the Cayman Islands (the “Re-domicile”), following which Clomar changed its name to Kukugan Invest. Although the underlying transaction documents outlined a reverse merger structure, the substance of the Reorganization was evaluated and concluded that the acquisition of CADV should be accounted for as a business combination under ASC 805, with Clomar identified as the accounting acquirer and CADV as the accounting acquiree. This conclusion was based on an assessment of the factors set forth in ASC 805-10-55-11 through 55-15, including the relative voting rights in the combined entity, the composition of the governing body and senior management of the combined entity. Upon completion of the Reorganization, the ultimate controlling shareholder of CADV was changed to Mr. Lin. For the presentation purpose, references herein to “we”, “us”, “our” and “the Company” refer to the business and operations of CADV (the “Predecessor”) for all periods prior to the Reorganization and to the business and operations of Kukugan Invest and its consolidated subsidiary (the “Successor”) for all periods after the Reorganization. As a result of this designation, the financial statements reflect a change in reporting entity. Financial information for the Predecessor and Successor periods is presented on different accounting bases and is therefore not comparable. This lack of comparability is primarily due to the application of the acquisition method of accounting as of the Acquisition Date, which required the remeasurement of all acquired assets and assumed liabilities at their acquisition-date fair values. These purchase accounting adjustments established a new basis of accounting that directly impacts the comparability of revenues, expenses, and balance sheet line items between the Predecessor and Successor periods. As a result of applying the acquisition method of accounting as of the Acquisition Date, the accompanying Successor consolidated financial statements and Predecessor standalone financial statements include a black line division to distinguish between the Predecessor and Successor reporting entities. These entities are presented on different bases and are therefore not comparable in principle. The lack of comparability is primarily due to the impacts of the Reorganization, including the re-measurement of acquired assets and assumed liabilities at fair value in the Successor consolidated financial statements. While CADV is the only subsidiary of the Company, and the Company itself has no substantial operations before the acquisition of CADV, the operational information has a considerable degree of comparability for the periods presented in the financial statements. On April 23, 2026, Miluna Acquisition Corp. (“Miluna”), Kukugan and CADV entered into a Business Combination Agreement (the “BCA”). Pursuant to the BCA, Kukugan will merge with and into Miluna, with Miluna continuing as the surviving company (the “Merger”), and following the Merger, Miluna was renamed Kukugan Corp (“Pubco”). As a result of the Merger, CADV become a wholly-owned subsidiary of Pubco. At the closing of the Business Combination, all issued and outstanding ordinary shares of Kukugan were converted into the right of the shareholders of Pubco to receive newly issued PubCo ordinary shares. The Merger is accounted for as a reverse recapitalization accordance with U.S. GAAP. Kukugan is treated as the accounting acquirer and Miluna as the accounting acquiree. As of the date of this report, the Merger is and the combination between Miluna and Kukugan has completed.

99900

0.999

99900

0.999

100

2. Summary of Significant Accounting Policies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a) Basis of presentation The accompanying unaudited condensed consolidated financial statements of the Successor and standalone financial statements of the Predecessor are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Certain information and footnote disclosures normally included in the annual financial statements prepared in conformity with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these statements should be read in conjunction with the Predecessor’s audited financial statements for the years ended December 31, 2025. In the opinion of the management, the accompanying unaudited condensed consolidated financial statements of the Successor and standalone financial statements of the Predecessor reflect all normal recurring adjustments, which are necessary for a fair statement of financial results for the interim periods presented. The Company believes that the disclosures are adequate to make the information presented not misleading. The accompanying unaudited condensed consolidated financial statements of the Successor and standalone financial statements of the Predecessor have been prepared using the same accounting policies as used in the preparation of the Predecessor’s standalone financial statements for the year ended December 31, 2025. The results of operations for the six months ended June 30, 2026 are not necessarily indicative of the results for the full year. b) Business Combination Business combination is accounted for under ASC 805 “Business Combination” using the acquisition accounting method. Consideration transferred, identifiable assets and liabilities assumed are measured at fair value at acquisition date. Acquisition-related costs are expensed as incurred. Where the consideration transferred exceeds the fair value of the assets acquired and liabilities assumed, the excess is recorded as goodwill. The costs of effecting an acquisition are charged to the consolidated statement of income in the period in which they are incurred. Goodwill is capitalized as a separate item in the case of subsidiaries. Goodwill is denominated in the currency of the operation acquired. c) Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company continually evaluates these estimates and assumptions based on the most recently available information, historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. Significant accounting estimates reflected in the Company’s financial statements include but are not limited to estimates and judgments applied in determination of allowance for credit losses, valuation allowance for deferred tax assets, valuation in the purchase price allocation associated with business combination and the assessment of impairment of goodwill. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates. d) Foreign currency translation and transactions The Company’s reporting currency is United States Dollars (“US$”). The Company’s operations are principally conducted in Poland where Polish Zloty (“PLN”) is the functional currency. Assets and liabilities are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity. <p id="xdx_897_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zCcYAE3846ab" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table outlines the currency exchange rates that were used in creating the financial statements in this report, representing the certified exchange rate published by the Narodowy Bank Polski: SCHEDULE OF CURRENCY EXCHANGE RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">PLN into US$ for balance sheet items, except for equity accounts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260630_zSbXhDC5RGpd" style="width: 16%; text-align: right" title="Foreign currency exchange rate">3.7708</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20251231_zUZY7u5PfM6e" style="width: 16%; text-align: right" title="Foreign currency exchange rate">3.8643</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive (loss) income, and cash flows</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20260106__20260630_zAkhJSawQtYi" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.6388</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20250101__20250630_zrzRfPTwaIuh" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.8763</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive loss, and cash flows</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20260101__20260105_z56RszmuG8Hc" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.6004</td><td style="width: 1%; text-align: left"> </td></tr> </table> No representation is intended to imply that the PLN amounts could have been, or could be, converted, realized or settled into US$ at that rate on June 30, 2026, or at any other rate. Transactions denominated in currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional currency are recorded as a component of other expense, net in the statements of operations and comprehensive income/(loss). e) Accounts receivable Accounts receivable represented the trade receivables from the provision of IT support service IT migration service. Accounts receivables are stated at the original amount less an allowance for doubtful receivables. Accounts receivables are recognized in the period when the Company has provided services to its customers and when its right to consideration is unconditional. As of June 30, 2026 and December 31, 2025, there were no allowance for doubtful receivables and there were nil provision for the Successor period from January 6 through June 30, 2026 and for the Predecessor periods from January 1 through 5, 2026 and six months ended June 30, 2025. The estimation of allowance for doubtful accounts were based on individual assessment due to the customers does not share similar risk characteristics with other financial assets. The Company considers factors such as historical credit loss experience and payment pattern of the counterparties, age of receivable balances, current market conditions and reasonable and supportable forecasts of future economic conditions to determine whether these receivables are considered at risk or uncollectible. For receivables evaluated individually, if there is strong evidence indicating that the accounts receivable are likely to be unrecoverable, the Company will make specific allowance in the period in which a loss is determined to be probable. Accounts receivable balances are written off after all collection efforts have been exhausted. f) Expected credit loss ASC 326 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Pursuant to ASC 326, an allowance for expected credit losses for financial assets is carried at amortized cost to the net amount expected to be collected as of the balance sheet date. Such allowance is based on expected credit losses expected to arise over the life of the financial asset’s contractual term using the aging method, which includes consideration of accounts receivable, amount due from a related party, and other current assets. Assets are written off when the Company determines that such financial assets are deemed uncollectible and are recognized as a deduction from the allowance for expected credit losses. Expected recoveries of amounts previously written off, not to exceed the aggregate of the amount previously written off, are included in determining the necessary reserve at the balance sheet date. The Company estimated its provision for expected credit losses using relevant available information from internal and external sources relating to past events including aging schedules of receivables, migration risk of receivables, assessment of receivables due from specific identifiable countries that are considered at risk of uncollectible, current conditions and reasonable and supportable forward-looking factors. During the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260106__20260630_zMkona6hTLxa"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_914_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zcsBtHqlfUyi">Successor period from January 6 through June 30, 2026, the Company accrued US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--ProvisionForDoubtfulAccounts_c20260106__20260630_zS5578ZmYBOg" title="Provision for expected credit losses">6,527 provision for expected credit losses related to financial assets. During the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260101__20260105_z0jDzGgXeso7"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_91E_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zEXzG2dgrPEi">Predecessor periods from January 1 through January 5, 2026 and six months ended June 30, 2025, the Company accrued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ProvisionForDoubtfulAccounts_dxL_c20260101__20260105_zMp9DbzBa3Cb" title="Provision for expected credit losses::XDX::-"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--ProvisionForDoubtfulAccounts_dxL_c20250101__20250630_zRR7AWNNhwvf" title="Provision for expected credit losses::XDX::-">nil provision for expected credit losses on the financial statement related to financial assets. As of December 31, 2025 and June 30, 2026, there are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_dxL_c20251231_zs7co4IpeSNc" title="Allowance for doubtful accounts receivable::XDX::-">nil and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_c20260630_zJ3SZUMbhiu8" title="Allowance for doubtful accounts receivable">6,527 provision for expected credit losses relating to other receivable, respectively. g) Goodwill Goodwill represents the excess of acquisition over the fair value of net identifiable assets acquired. It is not amortized and is assessed for impairment annually, or more frequently if adverse event occurs. Impairment loss is recorded if a reporting units carrying amount exceeds its fair value. In accordance with ASC 350, the Company may first assess qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test. In the qualitative assessment, the Company considers factors such as macroeconomic conditions, industry and market considerations, overall financial performance of the reporting unit, and other specific information related to the operations, business plans and strategies of the reporting unit. Based on the qualitative assessment, if it is more likely than not that the fair value of a reporting unit is less than the carrying amount, the quantitative impairment test is performed. The Company may also bypass the qualitative assessment and proceed directly to perform the quantitative impairment test. The quantitative impairment test is performed by comparing the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, goodwill is not considered to be impaired. If the carrying amount of a reporting unit exceeds its fair value, the amount by which the carrying amount exceeds the reporting unit’s fair value is recognized as impairment. Application of a goodwill impairment test requires significant management judgment, including the identification of reporting units, allocation of assets, liabilities and goodwill to reporting units, and determination of the fair value of each reporting unit. For the Successor period from January 6 through June 30, 2026, there were only one reporting unit in the Company and the Company assessed there were nil goodwill impairment as the Company has just completed the acquisition and there are no indicator for impairment during the period. h) Deferred offering cost Pursuant to ASC 340-10-S99-1, offering costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of legal, accounting and other incremental costs incurred through the balance sheet date that are directly related to the proposed public offering. Should the proposed public offering prove to be unsuccessful, the deferred cost, as well as additional expenses to be incurred, will be charged to operations. As of December 31, 2025 and June 30, 2026, the Company had capitalized deferred offering costs of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--DeferredOfferingCosts_iI_c20251231_zjng0Ovfpk57" title="Deferred offering costs">56,190 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--DeferredOfferingCosts_iI_c20260630_zHndbWSyJnY6" title="Deferred offering costs">204,000, respectively. i) Fair value of financial instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This note also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for identical assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures each quarter. The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, other current assets, amount due from a related party, accounts payable, accounts payable to related parties, amount due to a related party, accrued expenses and other liabilities, amount due to a related party, non-current and other payables, non-current. The carrying values of the current financial instruments approximate fair values due to their short maturities. For non-current financial instruments, primarily consisting of amount due to a related party, non-current and other payables, non-current, the Company estimates fair value using a discounted cash flow methodology. The discount rates are based on observable market interest rates for comparable instruments with similar credit profiles and maturities, which are classified as Level 2 inputs in the fair value hierarchy. The Company considered the interest rate of the financial instruments is close to the market rate, and the carrying values of the non-current financial instruments approximate their fair value as of June 30, 2026. As part of the purchase price allocation, the determination of the fair value of the assets acquired and liabilities assumed, including the identifiable intangible assets, incorporates significant unobservable inputs and requires significant judgement and estimates. Accordingly, the Company classifies the valuation techniques that use these inputs as Level 3. j) Revenue recognition The company is focusing on providing services in second-line technical support for server and cloud infrastructure, as well as outsourced human resource services, software testing and development service and software licensing. The main revenue stream including providing IT support, IT migration service, outsourced human resources service, software testing and development service and licensing service. In accordance with ASC Topic 606, revenues are recognized when control of the contracted services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. In determining when and how much revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company assesses its revenue arrangements against specific criteria in order to determine if it is acting as principal or agent. Revenue is recognized upon the transfer of control of services to a customer. A summary of the Company’s gross revenue disaggregated by major service lines and timing of revenue recognition for the Successor period from January 6 through June 30, 2026, Predecessor periods from January 1 through January 5, 2026 and six months ended June 30, 2025, respectively, are as follows: Point-in-time revenue for the Successor period from January 6 through June 30, 2026 consists of revenue from (i) IT migration services of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260106__20260630__srt--ProductOrServiceAxis__custom--ITMigrationServiceMember_z3fXVGMe0CH4">388,564, recognized upon completion and customer acceptance in March 2026, and (ii) fixed-scope software delivery services of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260106__20260630__srt--ProductOrServiceAxis__custom--SoftwareDeliveryServicesMember_z79EGo5JBW5">100,217, recognized upon completion and customer acceptance. Revenue transferred over time consists of IT support services, outsourced human resource services and technical assistance services recognized ratably or as services are rendered over the applicable service periods. SCHEDULE OF GROSS REVENUE DISAGGREGATED BY MAJOR SERVICE LINES AND TIMING OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49A_20260106__20260630_zUSMZ9w7nGEl" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_491_20260101__20260105_zCm95bSzbOmb" style="font-weight: bold; text-align: center">Predecessor</td><td> </td> <td colspan="3" id="xdx_49A_20250101__20250630_z35clcQ8PHPg">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">By revenue streams</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zIgBeudc6Iqa" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-left: 10pt">IT support service</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">215,625</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">389,402</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OutsourcedHumanResourcesServiceMember_zzeaIZiuw8fl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Outsourced human resources service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,063</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,319</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--ITMigrationServiceMember_zyYQG2bGEPch" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">IT migration service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">388,564</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--SoftwareTestingAndDevelopmentServiceMember_zNP49f6trP59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Software testing and development service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,672</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--LicenseAndServiceMember_zTTzHbr20UK9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Licensing service</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,387</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqaWHpqUadHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">774,924</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">477,108</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Timing of revenue recognition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyfayo9eWXsc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Service transferred overtime</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">286,143</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">477,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zC4VOpQfXWxh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Service transferred at point of time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">488,781</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zYamFyvLF42j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">774,924</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">477,108</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> For IT support service, outsourced human resources service and licensing service, please refer to the note of predecessor’s audited financial statements. IT migration service Revenues generated from IT migration service is earned by the Company to provide infrastructure migration and transition services. The service includes infrastructure assessment, data backup, environment migration, database migration, configuration migration, testing, and technical workshops. These services constitute a single performance obligation because these services are highly interdependent and performed in a sequence to deliver combined outcome which can bring benefit to the customer. Customer can only benefit from a complete migration service but not any single service. The Company evaluates whether it acts as principal or agent for this revenue stream in accordance with ASC 606-10-55-36 through 55-40: (a) The Company is primarily responsible for fulfilling the promise to the customer as the named service provider, defining project specifications and managing subcontractors to ensure alignment with customer requirements. The Company, not the customer, directs the work of the subcontractors, and the customer’s contract is solely with the Company; (b) The Company bears service and fulfillment risk. In the event of customer non-payment, the loss is borne by the Company, which remains liable for payments to vendors. If a subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract; (c) The Company has discretion in establishing the price, as the fixed project fees is agreed directly with the customer, while the Company independently negotiates costs with subcontractors; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications regardless of whether the work is performed internally or by subcontractors. Based on these factors, the Company acts as principal and recognizes revenue from IT migration service arrangements on a gross basis. The contract has a fixed transaction price with payment due within 14 days of invoice. Consideration is recorded net of value-added tax. Acceptance occurs upon delivery of all deliverables, successful restoration testing, and confirmation of system recoverability. The performance obligation is satisfied at a point in time upon completion of the migration and customer acceptance, as control of the services transfers to the customer at that point. The contract has an expected duration of one year or less. All significant indicators point to the Company acting as a principal. Accordingly, the Company recognizes revenue from these services at the gross amount of consideration received from customers, with subcontracting costs recorded as cost of revenues. Software testing and development service Revenues generated from software testing and development service is earned by the Company to provide two separate types of service, (1) fixed scope software delivery and (2) ongoing technical assistance services. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fixed scope software delivery</td></tr></table> The fixed scope software delivery includes customer software delivery, installation, configuration, commissioning and operational verification. These services constitute a single performance obligation because these services are highly interdependent and performed in a sequence to deliver combined outcomes which can bring benefit to the customer. Customer can only benefit from a fully operational, custom-made software solution rather than a stand-along software program. The transaction price is fixed for each arrangement. There are no variable consideration or significant financing components. The single performance obligation is satisfied at a point in time upon the customer acceptance. Customer can only receive benefits when the software is operational and the solution is fully functional. The control of the service is transferred upon customer acceptance, which then generate the right to payment. The Company recognize revenue when upon completion of installation and customer acceptance. The Company procures the software development service from a subcontractor. The Company evaluates whether it acts as principal or agent for this revenue stream in accordance with ASC 606-10-55-36 through 55-40. (a) The Company is primarily responsible for fulfilling the promise to the customer as the named service provider. The Company is solely accountable for the delivery, quality and performance of the complete solution; (b) The Company bears service and performance risk. In the event the subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract, the Company is also responsible for integration and ensuring the final solution is fully operation upon delivery; (c) The Company has discretion in establishing the price, as the fixed project fees is agreed directly with the customer, while the Company independently negotiates costs with subcontractors; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications. Based on these factors, the Company acts as principal and recognizes revenue from fixed scope software delivery on a gross basis. The contract has a fixed transaction price with payment due within 7 days of invoice. Consideration is recorded net of value-added tax. All significant indicators point to the Company acting as a principal. Accordingly, the Company recognizes revenue from these services at the gross amount of consideration received from customers, with subcontracting costs recorded as cost of revenues. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Ongoing technical assistance</td></tr></table> The ongoing technical assistance includes application testing and ongoing platform technical assistance, which further includes architectural support, API analysis, implementation support and general technical problem solutions. There are two separate performance obligations identified: (1) technical testing service for the Mobilum Wallet application, which consists of a defined set of testing activities, and (2) technical consulting and support for the QPEXA platform, which are provided on an ongoing, as needed basis. These services are separately identifiable because customers can benefit from each service on its own, and they are distinct in nature. The transaction price is fixed for each arrangement. According to ASC 606-10-32-33, when a standalone selling price is not directly observable, an entity shall estimate it using methods that maximize the use of observable inputs. The Company does not sell these services separately to other customers, and therefore no directly observable standalone selling price exists for either performance obligation. In estimating the standalone selling prices, the Company considered that (a) the services are highly customized to the customer’s specific software platform and development environment, and (b) the contract prices were negotiated on an arm’s-length basis. The Company concluded that the contractually stated amounts represent the best estimate of each service’s standalone selling price, consistent with ASC 606-10-32-32, which provides that a contractually stated price may be (but shall not be presumed to be) the standalone selling price. Accordingly, the transaction price is allocated to each performance obligation at the fixed price specified in the contract, and no additional estimation or allocation methodology is required. There are no variable consideration or significant financing components. The performance obligations are satisfied over time because the customer can simultaneously receive and consume benefits as the testing and technical assistance service rendered. Each test performed, issue identified, or technical question answered provides immediate value to the customer. The Company recognize revenue on a straight-line basis over the service period, as the customer benefits evenly throughout the engagement. Payment should be made after 7 days upon issuance of invoice if no objection is raised. The contract has an expected duration of one year or less. Contract balance When a revenue contract has been performed, the Company presents the contract in the balance sheet as a contract asset or a contract liability, depending on the relationship between the Company’s performance and the customer’s payment. Contract balances consist of contract assets and contract liabilities. Contract assets represent the Company’s right to consideration in exchange for services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time. As of December 31, 2025 (Predecessor) and June 30, 2026 (Successor), the Company does not have any contract assets. Contract liabilities consist of deferred revenue, which represents consideration received or billed from customers prior to the satisfaction of corresponding performance obligation and transfer of control of promised service. The Company primarily generates such deferred revenue from the provision of IT support service. It is recognized as revenue when all of the Company’s revenue recognition criteria are met. The Company has elected to apply the practical expedient in ASC 606-10-50-14 and does not disclose information about remaining performance obligations for contracts that have an original expected duration of one year or less. As of June 30, 2026 (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260106__20260630_zL63nvZr9Cek"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_91A_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zoSzvJcJTa09">Successor), the Company has material contracts amounted US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--ContractWithCustomerLiability_iI_c20260630_zybuTicF9Xcg" title="Contract with customer liability">140,980 with a customer with expected duration more than one year with the aggregate unsatisfied or partially unsatisfied performance obligation amounted US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20260630_z37iTYGGqut3" title="Performance obligation">122,597. The Company expects this unsatisfied performance obligation to be fully recognized as revenue before July 2028. There was no material contract with duration more than one year as of December 31, 2025 (Predecessor). The Company’s deferred revenue are US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--DeferredRevenue_iI_c20260630_zQf8o4iKVIih" title="Deferred revenue">163,122 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--DeferredRevenue_iI_c20251231_zZHkTiLzjCb7" title="Deferred revenue">48,129 as of June 30, 2026 and December 31, 2025, respectively. For the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260106__20260630_zmsQyAwq1S82"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_915_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zwqsPRt6Cina">Successor period from January 6 through June 30, 2026 and the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20250101__20250630_zptJzx8aDu3k"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_913_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zTf5c4jEfuy5">Predecessor period for six months ended June 30, 2025, deferred revenue at the beginning of the reporting period recognized as revenue were US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20260106__20260630_zfYbltXeN65l" title="Revenue recognized">48,129 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20250101__20250630_zcanCoRHo2J1" title="Revenue recognized">296,437, respectively. k) Income taxes The Company follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in statement of operations and comprehensive income in the period that includes the enactment date. l) Uncertain tax positions <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--IncomeTaxExaminationLikelihoodOfUnfavorableSettlement_c20260106__20260630_zJsBNyK4U9H5" title="Income tax examination likelihood, description">The Company uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest on underpayment of taxes and penalties related to tax positions that do not meet the minimum statutory threshold to avoid penalties are recognized as a component of income tax expense, if applicable. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--IncomeTaxExaminationDescription_c20260106__20260630_zOWtjRdLyQcj" title="Income tax examination, description">The tax returns of the Company is subject to examination by the Polish National Revenue Administration (Krajowa Administracja Skarbowa, KAS). Under Polish tax regulations, tax case is normally subject to examination by the tax authority for up to five years of assessment prior to the current year of assessment. The general statute of limitations for tax assessments is five years from the end of the year in which the tax return was filed. The statute of limitations may be extended in cases involving tax fraud, intentional tax evasion or certain criminal tax offenses. For the Successor period from January 6 through June 30, 2026 and the Predecessor periods from January 1, through January 5, 2026 and six months ended June 30, 2025, the Company did not have any material interest or penalties associated with tax positions. The Company did not have any significant unrecognized uncertain tax positions as of June 30, 2026 or December 31, 2025. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months. m) Related parties The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation. n) Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (the “CODM”), which is the Company’s chief executive officer. Consequently, the Company has determined that it has only <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--NumberOfOperatingSegments_dc_uInteger_c20260106__20260630_zOIHx5SnyJw6" title="Number of operating segments"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--NumberOfReportableSegments_dc_uInteger_c20260106__20260630_zLNmOC9KuBk9" title="Number of reportable segments">one reportable operating segment. The single segment derived its revenue from IT support service, IT migration service, outsourced human resources service and licensing service described in revenue recognition section. As all the Company’s revenues and expenses are derived from within Poland, no geographical segments are presented. The business activities are being managed on a consolidated basis. The CODM uses net income/loss as the measure of segment profit or loss to evaluate the performance of the segment and to make decisions regarding the allocation of resources, including whether to invest in sales and marketing, research and development, or other operating initiatives. The CODM reviews net income/loss against the Company’s internally prepared budget on a quarterly basis to assess financial performance and determine whether adjustments to operating expenses are necessary. Net income/loss is derived from the line items presented in the statements of operations, mainly including revenue, cost of sales, and operating expenses. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The measure of segment assets is reported on the balance sheet as the single company total assets. Significant Segment Expenses <p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zFrcNMn1e1w1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents financial information regularly provided to the CODM and included in the measure of segment profit or loss: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_491_20260106__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIceGXuVzddc" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_499_20260101__20260105__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zOkjKaEIRq0i" style="font-weight: bold; text-align: center">Predecessor</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_491_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zISN1LwR9Yge" style="font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zSEPbEzaSbAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">774,924</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">477,108</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_zVqnuIMyp5td" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Cost of revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,956</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_z1WQHqP82fv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,968</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">396,431</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingCostsAndExpenses_zdhyzS0sDnYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,056</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_zy90r0gyxW57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating (loss) income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(84,088</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">(333</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,869</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherNonoperatingExpense_iN_di_zXaYJoBNVda8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,580</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,122</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProfitLoss_zw0HWsSRl8Ek" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Segment net (loss) income</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(105,668</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(333</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">190,747</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ReconciliationOfProfitAndLoss_zGAAX39LHNhe" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Reconciliation of profit and loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zQogbJ1AgCM4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net (loss) profit</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(105,668</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(333</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">190,747</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The following table shows the significant expense disclosure for the reportable segment: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49B_20260106__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmICuZYpDxwb" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_490_20260101__20260105__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zfOYLTiE5Dg2" style="font-weight: bold; text-align: center">Predecessor</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49F_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zAWCXo2dmANe" style="font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maTEDFSzeXj_z8ItnBFGwJJ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Research and development expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">35,032</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractingCosts_maTEDFSzeXj_ztBu17hPOvb4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontracting costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">663,013</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProfessionalFees_maTEDFSzeXj_z9c478TsEHxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160,906</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--StaffSalariesSocialSecuritiesAndBenefits_maTEDFSzeXj_zjdbqdSkTw33" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staff salaries, social securities and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,331</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,589</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpense_maTEDFSzeXj_zb4NnFzX2mS6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,843</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,344</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ExchangeFees_maTEDFSzeXj_zmeL50qwZwJ" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,764</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,335</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ProvisionForDoubtfulAccounts_maTEDFSzeXj_zsQpjTc8Wlhf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bad debt provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,527</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maTEDFSzeXj_z8QkRB8nCLd1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,208</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">333</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">90,943</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TotalExpensesDeductedFromSegmentRevenueToArriveAtReportedSegmentLoss_iT_mtTEDFSzeXj_z91SlSWDa3m" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total expenses deducted from segment revenue to arrive at reported segment loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">880,592</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">333</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">286,361</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Other segment items consist of facilities costs, business taxes and surcharges, travel expenses, and other miscellaneous operating costs, none of which are individually significant. o) Recently issued accounting pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company does not opt out of extended transition period for complying with any new or revised financial accounting standards. Therefore, the Company’s financial statements may not be comparable to companies that comply with public company effective dates. Recently adopted accounting pronouncements In December 2023, the FASB issued ASU 2023-09, “Improvement to Income Tax Disclosure”. This standard requires more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This standard also includes certain other amendments to improve the effectiveness of income tax disclosures. ASU 2023-09 is effective for public business entities, for annual periods beginning after December 15, 2024. For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025. The Company has made the required disclosures related to this ASU within Note 6. Income Taxes. New accounting pronouncements not yet adopted In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” and issued subsequent amendment within ASU 2025-01. The amendments require disaggregation disclosure for certain expense captions presented on the face of income statement, as well as additional disclosure about selling expenses. This guidance is effective for the Company for the year ending June 30, 2028 and interim reporting periods during the year ending June 30, 2029. Early adoption is permitted. The Company is evaluating the impact of the adoption of this guidance on its disclosures. In March 2025, the FASB issued ASU 2025-02 — Liabilities (405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122, which updates certain SEC-related guidance in the Codification. ASU 2025-02 does not introduce new accounting requirements for non-SEC filers. The Company is currently evaluating the effect of adoption of this standard to its consolidated financial statements and disclosures. In July 2025, the FASB issued ASU 2025-05 “Financial Instruments — Credit Losses (Topic 326) — Measurement of Credit Losses for Accounts Receivable and Contract Assets.” It applies to entities that use the practical expedient and accounting policy election (if applicable) when estimating expected credit losses on current accounts receivable and/or current contract assets from transactions under Topic 606, including such assets acquired in a business combination accounted for under Topic 805. The amendments will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual periods. Early adoption is permitted. The Company does not expect to adopt this guidance early and does not expect the adoption of this ASU to have a material impact on its future consolidated financial statements. Other accounting pronouncements that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial position and results of operations upon adoption.

a) Basis of presentation The accompanying unaudited condensed consolidated financial statements of the Successor and standalone financial statements of the Predecessor are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Certain information and footnote disclosures normally included in the annual financial statements prepared in conformity with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these statements should be read in conjunction with the Predecessor’s audited financial statements for the years ended December 31, 2025. In the opinion of the management, the accompanying unaudited condensed consolidated financial statements of the Successor and standalone financial statements of the Predecessor reflect all normal recurring adjustments, which are necessary for a fair statement of financial results for the interim periods presented. The Company believes that the disclosures are adequate to make the information presented not misleading. The accompanying unaudited condensed consolidated financial statements of the Successor and standalone financial statements of the Predecessor have been prepared using the same accounting policies as used in the preparation of the Predecessor’s standalone financial statements for the year ended December 31, 2025. The results of operations for the six months ended June 30, 2026 are not necessarily indicative of the results for the full year.

b) Business Combination Business combination is accounted for under ASC 805 “Business Combination” using the acquisition accounting method. Consideration transferred, identifiable assets and liabilities assumed are measured at fair value at acquisition date. Acquisition-related costs are expensed as incurred. Where the consideration transferred exceeds the fair value of the assets acquired and liabilities assumed, the excess is recorded as goodwill. The costs of effecting an acquisition are charged to the consolidated statement of income in the period in which they are incurred. Goodwill is capitalized as a separate item in the case of subsidiaries. Goodwill is denominated in the currency of the operation acquired.

c) Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company continually evaluates these estimates and assumptions based on the most recently available information, historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. Significant accounting estimates reflected in the Company’s financial statements include but are not limited to estimates and judgments applied in determination of allowance for credit losses, valuation allowance for deferred tax assets, valuation in the purchase price allocation associated with business combination and the assessment of impairment of goodwill. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates.

d) Foreign currency translation and transactions The Company’s reporting currency is United States Dollars (“US$”). The Company’s operations are principally conducted in Poland where Polish Zloty (“PLN”) is the functional currency. Assets and liabilities are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in shareholders’ equity. <p id="xdx_897_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zCcYAE3846ab" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table outlines the currency exchange rates that were used in creating the financial statements in this report, representing the certified exchange rate published by the Narodowy Bank Polski: SCHEDULE OF CURRENCY EXCHANGE RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">PLN into US$ for balance sheet items, except for equity accounts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260630_zSbXhDC5RGpd" style="width: 16%; text-align: right" title="Foreign currency exchange rate">3.7708</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20251231_zUZY7u5PfM6e" style="width: 16%; text-align: right" title="Foreign currency exchange rate">3.8643</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive (loss) income, and cash flows</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20260106__20260630_zAkhJSawQtYi" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.6388</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20250101__20250630_zrzRfPTwaIuh" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.8763</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive loss, and cash flows</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20260101__20260105_z56RszmuG8Hc" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.6004</td><td style="width: 1%; text-align: left"> </td></tr> </table> No representation is intended to imply that the PLN amounts could have been, or could be, converted, realized or settled into US$ at that rate on June 30, 2026, or at any other rate. Transactions denominated in currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional currency are recorded as a component of other expense, net in the statements of operations and comprehensive income/(loss).

<p id="xdx_897_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zCcYAE3846ab" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table outlines the currency exchange rates that were used in creating the financial statements in this report, representing the certified exchange rate published by the Narodowy Bank Polski: SCHEDULE OF CURRENCY EXCHANGE RATES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">PLN into US$ for balance sheet items, except for equity accounts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20260630_zSbXhDC5RGpd" style="width: 16%; text-align: right" title="Foreign currency exchange rate">3.7708</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20251231_zUZY7u5PfM6e" style="width: 16%; text-align: right" title="Foreign currency exchange rate">3.8643</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive (loss) income, and cash flows</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20260106__20260630_zAkhJSawQtYi" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.6388</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20250101__20250630_zrzRfPTwaIuh" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.8763</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">PLN into US$ for items in the statements of operations and comprehensive loss, and cash flows</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--ForeignCurrencyExchangeRateInStatementsOfOperationsAndComprehensiveLossIncomeAndCashFlows_uPure_c20260101__20260105_z56RszmuG8Hc" style="width: 16%; text-align: right" title="Foreign currency exchange rate in statements of operations and comprehensive (loss) income, and cash flows">3.6004</td><td style="width: 1%; text-align: left"> </td></tr> </table>

3.7708

3.8643

3.6388 3.8763 3.6004

e) Accounts receivable Accounts receivable represented the trade receivables from the provision of IT support service IT migration service. Accounts receivables are stated at the original amount less an allowance for doubtful receivables. Accounts receivables are recognized in the period when the Company has provided services to its customers and when its right to consideration is unconditional. As of June 30, 2026 and December 31, 2025, there were no allowance for doubtful receivables and there were nil provision for the Successor period from January 6 through June 30, 2026 and for the Predecessor periods from January 1 through 5, 2026 and six months ended June 30, 2025. The estimation of allowance for doubtful accounts were based on individual assessment due to the customers does not share similar risk characteristics with other financial assets. The Company considers factors such as historical credit loss experience and payment pattern of the counterparties, age of receivable balances, current market conditions and reasonable and supportable forecasts of future economic conditions to determine whether these receivables are considered at risk or uncollectible. For receivables evaluated individually, if there is strong evidence indicating that the accounts receivable are likely to be unrecoverable, the Company will make specific allowance in the period in which a loss is determined to be probable. Accounts receivable balances are written off after all collection efforts have been exhausted.

f) Expected credit loss ASC 326 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Pursuant to ASC 326, an allowance for expected credit losses for financial assets is carried at amortized cost to the net amount expected to be collected as of the balance sheet date. Such allowance is based on expected credit losses expected to arise over the life of the financial asset’s contractual term using the aging method, which includes consideration of accounts receivable, amount due from a related party, and other current assets. Assets are written off when the Company determines that such financial assets are deemed uncollectible and are recognized as a deduction from the allowance for expected credit losses. Expected recoveries of amounts previously written off, not to exceed the aggregate of the amount previously written off, are included in determining the necessary reserve at the balance sheet date. The Company estimated its provision for expected credit losses using relevant available information from internal and external sources relating to past events including aging schedules of receivables, migration risk of receivables, assessment of receivables due from specific identifiable countries that are considered at risk of uncollectible, current conditions and reasonable and supportable forward-looking factors. During the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260106__20260630_zMkona6hTLxa"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_914_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zcsBtHqlfUyi">Successor period from January 6 through June 30, 2026, the Company accrued US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--ProvisionForDoubtfulAccounts_c20260106__20260630_zS5578ZmYBOg" title="Provision for expected credit losses">6,527 provision for expected credit losses related to financial assets. During the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260101__20260105_z0jDzGgXeso7"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_91E_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zEXzG2dgrPEi">Predecessor periods from January 1 through January 5, 2026 and six months ended June 30, 2025, the Company accrued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ProvisionForDoubtfulAccounts_dxL_c20260101__20260105_zMp9DbzBa3Cb" title="Provision for expected credit losses::XDX::-"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--ProvisionForDoubtfulAccounts_dxL_c20250101__20250630_zRR7AWNNhwvf" title="Provision for expected credit losses::XDX::-">nil provision for expected credit losses on the financial statement related to financial assets. As of December 31, 2025 and June 30, 2026, there are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_dxL_c20251231_zs7co4IpeSNc" title="Allowance for doubtful accounts receivable::XDX::-">nil and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_c20260630_zJ3SZUMbhiu8" title="Allowance for doubtful accounts receivable">6,527 provision for expected credit losses relating to other receivable, respectively.

Successor

6527

Predecessor

6527

g) Goodwill Goodwill represents the excess of acquisition over the fair value of net identifiable assets acquired. It is not amortized and is assessed for impairment annually, or more frequently if adverse event occurs. Impairment loss is recorded if a reporting units carrying amount exceeds its fair value. In accordance with ASC 350, the Company may first assess qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test. In the qualitative assessment, the Company considers factors such as macroeconomic conditions, industry and market considerations, overall financial performance of the reporting unit, and other specific information related to the operations, business plans and strategies of the reporting unit. Based on the qualitative assessment, if it is more likely than not that the fair value of a reporting unit is less than the carrying amount, the quantitative impairment test is performed. The Company may also bypass the qualitative assessment and proceed directly to perform the quantitative impairment test. The quantitative impairment test is performed by comparing the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, goodwill is not considered to be impaired. If the carrying amount of a reporting unit exceeds its fair value, the amount by which the carrying amount exceeds the reporting unit’s fair value is recognized as impairment. Application of a goodwill impairment test requires significant management judgment, including the identification of reporting units, allocation of assets, liabilities and goodwill to reporting units, and determination of the fair value of each reporting unit. For the Successor period from January 6 through June 30, 2026, there were only one reporting unit in the Company and the Company assessed there were nil goodwill impairment as the Company has just completed the acquisition and there are no indicator for impairment during the period.

h) Deferred offering cost Pursuant to ASC 340-10-S99-1, offering costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of legal, accounting and other incremental costs incurred through the balance sheet date that are directly related to the proposed public offering. Should the proposed public offering prove to be unsuccessful, the deferred cost, as well as additional expenses to be incurred, will be charged to operations. As of December 31, 2025 and June 30, 2026, the Company had capitalized deferred offering costs of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_909_eus-gaap--DeferredOfferingCosts_iI_c20251231_zjng0Ovfpk57" title="Deferred offering costs">56,190 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--DeferredOfferingCosts_iI_c20260630_zHndbWSyJnY6" title="Deferred offering costs">204,000, respectively.

56190

204000

i) Fair value of financial instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This note also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for identical assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures each quarter. The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, other current assets, amount due from a related party, accounts payable, accounts payable to related parties, amount due to a related party, accrued expenses and other liabilities, amount due to a related party, non-current and other payables, non-current. The carrying values of the current financial instruments approximate fair values due to their short maturities. For non-current financial instruments, primarily consisting of amount due to a related party, non-current and other payables, non-current, the Company estimates fair value using a discounted cash flow methodology. The discount rates are based on observable market interest rates for comparable instruments with similar credit profiles and maturities, which are classified as Level 2 inputs in the fair value hierarchy. The Company considered the interest rate of the financial instruments is close to the market rate, and the carrying values of the non-current financial instruments approximate their fair value as of June 30, 2026. As part of the purchase price allocation, the determination of the fair value of the assets acquired and liabilities assumed, including the identifiable intangible assets, incorporates significant unobservable inputs and requires significant judgement and estimates. Accordingly, the Company classifies the valuation techniques that use these inputs as Level 3.

j) Revenue recognition The company is focusing on providing services in second-line technical support for server and cloud infrastructure, as well as outsourced human resource services, software testing and development service and software licensing. The main revenue stream including providing IT support, IT migration service, outsourced human resources service, software testing and development service and licensing service. In accordance with ASC Topic 606, revenues are recognized when control of the contracted services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. In determining when and how much revenue is recognized from contracts with customers, the Company performs the following five-step analysis: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company assesses its revenue arrangements against specific criteria in order to determine if it is acting as principal or agent. Revenue is recognized upon the transfer of control of services to a customer. A summary of the Company’s gross revenue disaggregated by major service lines and timing of revenue recognition for the Successor period from January 6 through June 30, 2026, Predecessor periods from January 1 through January 5, 2026 and six months ended June 30, 2025, respectively, are as follows: Point-in-time revenue for the Successor period from January 6 through June 30, 2026 consists of revenue from (i) IT migration services of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260106__20260630__srt--ProductOrServiceAxis__custom--ITMigrationServiceMember_z3fXVGMe0CH4">388,564, recognized upon completion and customer acceptance in March 2026, and (ii) fixed-scope software delivery services of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260106__20260630__srt--ProductOrServiceAxis__custom--SoftwareDeliveryServicesMember_z79EGo5JBW5">100,217, recognized upon completion and customer acceptance. Revenue transferred over time consists of IT support services, outsourced human resource services and technical assistance services recognized ratably or as services are rendered over the applicable service periods. SCHEDULE OF GROSS REVENUE DISAGGREGATED BY MAJOR SERVICE LINES AND TIMING OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49A_20260106__20260630_zUSMZ9w7nGEl" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_491_20260101__20260105_zCm95bSzbOmb" style="font-weight: bold; text-align: center">Predecessor</td><td> </td> <td colspan="3" id="xdx_49A_20250101__20250630_z35clcQ8PHPg">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">By revenue streams</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zIgBeudc6Iqa" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-left: 10pt">IT support service</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">215,625</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">389,402</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OutsourcedHumanResourcesServiceMember_zzeaIZiuw8fl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Outsourced human resources service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,063</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,319</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--ITMigrationServiceMember_zyYQG2bGEPch" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">IT migration service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">388,564</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--SoftwareTestingAndDevelopmentServiceMember_zNP49f6trP59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Software testing and development service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,672</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--LicenseAndServiceMember_zTTzHbr20UK9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Licensing service</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,387</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqaWHpqUadHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">774,924</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">477,108</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Timing of revenue recognition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyfayo9eWXsc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Service transferred overtime</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">286,143</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">477,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zC4VOpQfXWxh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Service transferred at point of time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">488,781</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zYamFyvLF42j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">774,924</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">477,108</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> For IT support service, outsourced human resources service and licensing service, please refer to the note of predecessor’s audited financial statements. IT migration service Revenues generated from IT migration service is earned by the Company to provide infrastructure migration and transition services. The service includes infrastructure assessment, data backup, environment migration, database migration, configuration migration, testing, and technical workshops. These services constitute a single performance obligation because these services are highly interdependent and performed in a sequence to deliver combined outcome which can bring benefit to the customer. Customer can only benefit from a complete migration service but not any single service. The Company evaluates whether it acts as principal or agent for this revenue stream in accordance with ASC 606-10-55-36 through 55-40: (a) The Company is primarily responsible for fulfilling the promise to the customer as the named service provider, defining project specifications and managing subcontractors to ensure alignment with customer requirements. The Company, not the customer, directs the work of the subcontractors, and the customer’s contract is solely with the Company; (b) The Company bears service and fulfillment risk. In the event of customer non-payment, the loss is borne by the Company, which remains liable for payments to vendors. If a subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract; (c) The Company has discretion in establishing the price, as the fixed project fees is agreed directly with the customer, while the Company independently negotiates costs with subcontractors; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications regardless of whether the work is performed internally or by subcontractors. Based on these factors, the Company acts as principal and recognizes revenue from IT migration service arrangements on a gross basis. The contract has a fixed transaction price with payment due within 14 days of invoice. Consideration is recorded net of value-added tax. Acceptance occurs upon delivery of all deliverables, successful restoration testing, and confirmation of system recoverability. The performance obligation is satisfied at a point in time upon completion of the migration and customer acceptance, as control of the services transfers to the customer at that point. The contract has an expected duration of one year or less. All significant indicators point to the Company acting as a principal. Accordingly, the Company recognizes revenue from these services at the gross amount of consideration received from customers, with subcontracting costs recorded as cost of revenues. Software testing and development service Revenues generated from software testing and development service is earned by the Company to provide two separate types of service, (1) fixed scope software delivery and (2) ongoing technical assistance services. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fixed scope software delivery</td></tr></table> The fixed scope software delivery includes customer software delivery, installation, configuration, commissioning and operational verification. These services constitute a single performance obligation because these services are highly interdependent and performed in a sequence to deliver combined outcomes which can bring benefit to the customer. Customer can only benefit from a fully operational, custom-made software solution rather than a stand-along software program. The transaction price is fixed for each arrangement. There are no variable consideration or significant financing components. The single performance obligation is satisfied at a point in time upon the customer acceptance. Customer can only receive benefits when the software is operational and the solution is fully functional. The control of the service is transferred upon customer acceptance, which then generate the right to payment. The Company recognize revenue when upon completion of installation and customer acceptance. The Company procures the software development service from a subcontractor. The Company evaluates whether it acts as principal or agent for this revenue stream in accordance with ASC 606-10-55-36 through 55-40. (a) The Company is primarily responsible for fulfilling the promise to the customer as the named service provider. The Company is solely accountable for the delivery, quality and performance of the complete solution; (b) The Company bears service and performance risk. In the event the subcontracted vendor fails to perform, the Company remains obligated to fulfill the contract, the Company is also responsible for integration and ensuring the final solution is fully operation upon delivery; (c) The Company has discretion in establishing the price, as the fixed project fees is agreed directly with the customer, while the Company independently negotiates costs with subcontractors; and (d) The Company has discretion in supplier selection and management. The Company selects, qualifies, and manages vendors based on its proprietary standards and internal criteria, and retains the responsibility to ensure that all deliverables meet customer specifications. Based on these factors, the Company acts as principal and recognizes revenue from fixed scope software delivery on a gross basis. The contract has a fixed transaction price with payment due within 7 days of invoice. Consideration is recorded net of value-added tax. All significant indicators point to the Company acting as a principal. Accordingly, the Company recognizes revenue from these services at the gross amount of consideration received from customers, with subcontracting costs recorded as cost of revenues. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Ongoing technical assistance</td></tr></table> The ongoing technical assistance includes application testing and ongoing platform technical assistance, which further includes architectural support, API analysis, implementation support and general technical problem solutions. There are two separate performance obligations identified: (1) technical testing service for the Mobilum Wallet application, which consists of a defined set of testing activities, and (2) technical consulting and support for the QPEXA platform, which are provided on an ongoing, as needed basis. These services are separately identifiable because customers can benefit from each service on its own, and they are distinct in nature. The transaction price is fixed for each arrangement. According to ASC 606-10-32-33, when a standalone selling price is not directly observable, an entity shall estimate it using methods that maximize the use of observable inputs. The Company does not sell these services separately to other customers, and therefore no directly observable standalone selling price exists for either performance obligation. In estimating the standalone selling prices, the Company considered that (a) the services are highly customized to the customer’s specific software platform and development environment, and (b) the contract prices were negotiated on an arm’s-length basis. The Company concluded that the contractually stated amounts represent the best estimate of each service’s standalone selling price, consistent with ASC 606-10-32-32, which provides that a contractually stated price may be (but shall not be presumed to be) the standalone selling price. Accordingly, the transaction price is allocated to each performance obligation at the fixed price specified in the contract, and no additional estimation or allocation methodology is required. There are no variable consideration or significant financing components. The performance obligations are satisfied over time because the customer can simultaneously receive and consume benefits as the testing and technical assistance service rendered. Each test performed, issue identified, or technical question answered provides immediate value to the customer. The Company recognize revenue on a straight-line basis over the service period, as the customer benefits evenly throughout the engagement. Payment should be made after 7 days upon issuance of invoice if no objection is raised. The contract has an expected duration of one year or less. Contract balance When a revenue contract has been performed, the Company presents the contract in the balance sheet as a contract asset or a contract liability, depending on the relationship between the Company’s performance and the customer’s payment. Contract balances consist of contract assets and contract liabilities. Contract assets represent the Company’s right to consideration in exchange for services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time. As of December 31, 2025 (Predecessor) and June 30, 2026 (Successor), the Company does not have any contract assets. Contract liabilities consist of deferred revenue, which represents consideration received or billed from customers prior to the satisfaction of corresponding performance obligation and transfer of control of promised service. The Company primarily generates such deferred revenue from the provision of IT support service. It is recognized as revenue when all of the Company’s revenue recognition criteria are met. The Company has elected to apply the practical expedient in ASC 606-10-50-14 and does not disclose information about remaining performance obligations for contracts that have an original expected duration of one year or less. As of June 30, 2026 (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260106__20260630_zL63nvZr9Cek"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_91A_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zoSzvJcJTa09">Successor), the Company has material contracts amounted US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--ContractWithCustomerLiability_iI_c20260630_zybuTicF9Xcg" title="Contract with customer liability">140,980 with a customer with expected duration more than one year with the aggregate unsatisfied or partially unsatisfied performance obligation amounted US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20260630_z37iTYGGqut3" title="Performance obligation">122,597. The Company expects this unsatisfied performance obligation to be fully recognized as revenue before July 2028. There was no material contract with duration more than one year as of December 31, 2025 (Predecessor). The Company’s deferred revenue are US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--DeferredRevenue_iI_c20260630_zQf8o4iKVIih" title="Deferred revenue">163,122 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--DeferredRevenue_iI_c20251231_zZHkTiLzjCb7" title="Deferred revenue">48,129 as of June 30, 2026 and December 31, 2025, respectively. For the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260106__20260630_zmsQyAwq1S82"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_915_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zwqsPRt6Cina">Successor period from January 6 through June 30, 2026 and the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20250101__20250630_zptJzx8aDu3k"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_913_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_zTf5c4jEfuy5">Predecessor period for six months ended June 30, 2025, deferred revenue at the beginning of the reporting period recognized as revenue were US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20260106__20260630_zfYbltXeN65l" title="Revenue recognized">48,129 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20250101__20250630_zcanCoRHo2J1" title="Revenue recognized">296,437, respectively.

A summary of the Company’s gross revenue disaggregated by major service lines and timing of revenue recognition for the Successor period from January 6 through June 30, 2026, Predecessor periods from January 1 through January 5, 2026 and six months ended June 30, 2025, respectively, are as follows: Point-in-time revenue for the Successor period from January 6 through June 30, 2026 consists of revenue from (i) IT migration services of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260106__20260630__srt--ProductOrServiceAxis__custom--ITMigrationServiceMember_z3fXVGMe0CH4">388,564, recognized upon completion and customer acceptance in March 2026, and (ii) fixed-scope software delivery services of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260106__20260630__srt--ProductOrServiceAxis__custom--SoftwareDeliveryServicesMember_z79EGo5JBW5">100,217, recognized upon completion and customer acceptance. Revenue transferred over time consists of IT support services, outsourced human resource services and technical assistance services recognized ratably or as services are rendered over the applicable service periods. SCHEDULE OF GROSS REVENUE DISAGGREGATED BY MAJOR SERVICE LINES AND TIMING OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49A_20260106__20260630_zUSMZ9w7nGEl" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_491_20260101__20260105_zCm95bSzbOmb" style="font-weight: bold; text-align: center">Predecessor</td><td> </td> <td colspan="3" id="xdx_49A_20250101__20250630_z35clcQ8PHPg">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">By revenue streams</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zIgBeudc6Iqa" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-left: 10pt">IT support service</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">215,625</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">389,402</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--OutsourcedHumanResourcesServiceMember_zzeaIZiuw8fl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Outsourced human resources service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,063</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,319</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--ITMigrationServiceMember_zyYQG2bGEPch" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">IT migration service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">388,564</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--SoftwareTestingAndDevelopmentServiceMember_zNP49f6trP59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Software testing and development service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,672</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--LicenseAndServiceMember_zTTzHbr20UK9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Licensing service</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,387</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqaWHpqUadHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">774,924</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">477,108</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Timing of revenue recognition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyfayo9eWXsc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Service transferred overtime</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">286,143</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">477,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zC4VOpQfXWxh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Service transferred at point of time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">488,781</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zYamFyvLF42j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">774,924</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">477,108</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

388564

100217

Successor

Predecessor

215625

389402

56063

78319

388564

114672

9387

774924

477108

286143

477108

488781

774924

477108

Successor

140980

122597

163122

48129

Successor

Predecessor

48129

296437

k) Income taxes The Company follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in statement of operations and comprehensive income in the period that includes the enactment date.

l) Uncertain tax positions <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--IncomeTaxExaminationLikelihoodOfUnfavorableSettlement_c20260106__20260630_zJsBNyK4U9H5" title="Income tax examination likelihood, description">The Company uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest on underpayment of taxes and penalties related to tax positions that do not meet the minimum statutory threshold to avoid penalties are recognized as a component of income tax expense, if applicable. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--IncomeTaxExaminationDescription_c20260106__20260630_zOWtjRdLyQcj" title="Income tax examination, description">The tax returns of the Company is subject to examination by the Polish National Revenue Administration (Krajowa Administracja Skarbowa, KAS). Under Polish tax regulations, tax case is normally subject to examination by the tax authority for up to five years of assessment prior to the current year of assessment. The general statute of limitations for tax assessments is five years from the end of the year in which the tax return was filed. The statute of limitations may be extended in cases involving tax fraud, intentional tax evasion or certain criminal tax offenses. For the Successor period from January 6 through June 30, 2026 and the Predecessor periods from January 1, through January 5, 2026 and six months ended June 30, 2025, the Company did not have any material interest or penalties associated with tax positions. The Company did not have any significant unrecognized uncertain tax positions as of June 30, 2026 or December 31, 2025. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

The Company uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained.

The tax returns of the Company is subject to examination by the Polish National Revenue Administration (Krajowa Administracja Skarbowa, KAS). Under Polish tax regulations, tax case is normally subject to examination by the tax authority for up to five years of assessment prior to the current year of assessment. The general statute of limitations for tax assessments is five years from the end of the year in which the tax return was filed. The statute of limitations may be extended in cases involving tax fraud, intentional tax evasion or certain criminal tax offenses.

m) Related parties The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, shareholder, or a related corporation.

n) Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (the “CODM”), which is the Company’s chief executive officer. Consequently, the Company has determined that it has only <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90E_eus-gaap--NumberOfOperatingSegments_dc_uInteger_c20260106__20260630_zOIHx5SnyJw6" title="Number of operating segments"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgU0lHTklGSUNBTlQgQUNDT1VOVElORyBQT0xJQ0lFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--NumberOfReportableSegments_dc_uInteger_c20260106__20260630_zLNmOC9KuBk9" title="Number of reportable segments">one reportable operating segment. The single segment derived its revenue from IT support service, IT migration service, outsourced human resources service and licensing service described in revenue recognition section. As all the Company’s revenues and expenses are derived from within Poland, no geographical segments are presented. The business activities are being managed on a consolidated basis. The CODM uses net income/loss as the measure of segment profit or loss to evaluate the performance of the segment and to make decisions regarding the allocation of resources, including whether to invest in sales and marketing, research and development, or other operating initiatives. The CODM reviews net income/loss against the Company’s internally prepared budget on a quarterly basis to assess financial performance and determine whether adjustments to operating expenses are necessary. Net income/loss is derived from the line items presented in the statements of operations, mainly including revenue, cost of sales, and operating expenses. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The measure of segment assets is reported on the balance sheet as the single company total assets. Significant Segment Expenses <p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zFrcNMn1e1w1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents financial information regularly provided to the CODM and included in the measure of segment profit or loss: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_491_20260106__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIceGXuVzddc" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_499_20260101__20260105__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zOkjKaEIRq0i" style="font-weight: bold; text-align: center">Predecessor</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_491_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zISN1LwR9Yge" style="font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zSEPbEzaSbAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">774,924</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">477,108</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_zVqnuIMyp5td" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Cost of revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,956</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_z1WQHqP82fv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,968</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">396,431</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingCostsAndExpenses_zdhyzS0sDnYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,056</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_zy90r0gyxW57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating (loss) income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(84,088</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">(333</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,869</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherNonoperatingExpense_iN_di_zXaYJoBNVda8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,580</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,122</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProfitLoss_zw0HWsSRl8Ek" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Segment net (loss) income</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(105,668</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(333</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">190,747</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ReconciliationOfProfitAndLoss_zGAAX39LHNhe" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Reconciliation of profit and loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zQogbJ1AgCM4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net (loss) profit</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(105,668</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(333</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">190,747</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The following table shows the significant expense disclosure for the reportable segment: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49B_20260106__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmICuZYpDxwb" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_490_20260101__20260105__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zfOYLTiE5Dg2" style="font-weight: bold; text-align: center">Predecessor</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49F_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zAWCXo2dmANe" style="font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maTEDFSzeXj_z8ItnBFGwJJ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Research and development expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">35,032</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractingCosts_maTEDFSzeXj_ztBu17hPOvb4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontracting costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">663,013</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProfessionalFees_maTEDFSzeXj_z9c478TsEHxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160,906</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--StaffSalariesSocialSecuritiesAndBenefits_maTEDFSzeXj_zjdbqdSkTw33" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staff salaries, social securities and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,331</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,589</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpense_maTEDFSzeXj_zb4NnFzX2mS6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,843</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,344</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ExchangeFees_maTEDFSzeXj_zmeL50qwZwJ" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,764</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,335</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ProvisionForDoubtfulAccounts_maTEDFSzeXj_zsQpjTc8Wlhf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bad debt provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,527</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maTEDFSzeXj_z8QkRB8nCLd1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,208</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">333</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">90,943</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TotalExpensesDeductedFromSegmentRevenueToArriveAtReportedSegmentLoss_iT_mtTEDFSzeXj_z91SlSWDa3m" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total expenses deducted from segment revenue to arrive at reported segment loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">880,592</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">333</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">286,361</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Other segment items consist of facilities costs, business taxes and surcharges, travel expenses, and other miscellaneous operating costs, none of which are individually significant.

<p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementBusinessSegmentsAxis__custom--SingleReportableSegmentMember_zFrcNMn1e1w1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents financial information regularly provided to the CODM and included in the measure of segment profit or loss: SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_491_20260106__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIceGXuVzddc" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_499_20260101__20260105__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zOkjKaEIRq0i" style="font-weight: bold; text-align: center">Predecessor</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_491_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zISN1LwR9Yge" style="font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zSEPbEzaSbAa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">774,924</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">477,108</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_zVqnuIMyp5td" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Cost of revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,956</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_z1WQHqP82fv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,968</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">396,431</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingCostsAndExpenses_zdhyzS0sDnYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,056</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_zy90r0gyxW57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating (loss) income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(84,088</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">(333</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,869</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherNonoperatingExpense_iN_di_zXaYJoBNVda8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,580</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,122</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProfitLoss_zw0HWsSRl8Ek" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Segment net (loss) income</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(105,668</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(333</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">190,747</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ReconciliationOfProfitAndLoss_zGAAX39LHNhe" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Reconciliation of profit and loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zQogbJ1AgCM4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net (loss) profit</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(105,668</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(333</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">190,747</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The following table shows the significant expense disclosure for the reportable segment: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49B_20260106__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmICuZYpDxwb" style="font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_490_20260101__20260105__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zfOYLTiE5Dg2" style="font-weight: bold; text-align: center">Predecessor</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49F_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zAWCXo2dmANe" style="font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="text-align: center">For the period from January 1 through 5</td><td> </td> <td colspan="3" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maTEDFSzeXj_z8ItnBFGwJJ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Research and development expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td style="width: 14%; text-align: right">35,032</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractingCosts_maTEDFSzeXj_ztBu17hPOvb4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontracting costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">663,013</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProfessionalFees_maTEDFSzeXj_z9c478TsEHxf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160,906</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--StaffSalariesSocialSecuritiesAndBenefits_maTEDFSzeXj_zjdbqdSkTw33" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Staff salaries, social securities and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,331</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,589</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpense_maTEDFSzeXj_zb4NnFzX2mS6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,843</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,344</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ExchangeFees_maTEDFSzeXj_zmeL50qwZwJ" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,764</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,335</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ProvisionForDoubtfulAccounts_maTEDFSzeXj_zsQpjTc8Wlhf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bad debt provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,527</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherExpenses_maTEDFSzeXj_z8QkRB8nCLd1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,208</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">333</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">90,943</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TotalExpensesDeductedFromSegmentRevenueToArriveAtReportedSegmentLoss_iT_mtTEDFSzeXj_z91SlSWDa3m" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total expenses deducted from segment revenue to arrive at reported segment loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">880,592</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">333</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">286,361</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Successor

Predecessor

774924

477108

668956

80677

105968

396431

190056

333

170562

-84088

-333

225869

21580

35122

-105668

-333

190747

-105668

-333

190747

Successor

Predecessor

35032

663013 80677

160906

11441

19331 31589

3843

14344

13764

22335

6527

13208

333

90943

880592 333 286361

o) Recently issued accounting pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company does not opt out of extended transition period for complying with any new or revised financial accounting standards. Therefore, the Company’s financial statements may not be comparable to companies that comply with public company effective dates. Recently adopted accounting pronouncements In December 2023, the FASB issued ASU 2023-09, “Improvement to Income Tax Disclosure”. This standard requires more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This standard also includes certain other amendments to improve the effectiveness of income tax disclosures. ASU 2023-09 is effective for public business entities, for annual periods beginning after December 15, 2024. For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025. The Company has made the required disclosures related to this ASU within Note 6. Income Taxes. New accounting pronouncements not yet adopted In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” and issued subsequent amendment within ASU 2025-01. The amendments require disaggregation disclosure for certain expense captions presented on the face of income statement, as well as additional disclosure about selling expenses. This guidance is effective for the Company for the year ending June 30, 2028 and interim reporting periods during the year ending June 30, 2029. Early adoption is permitted. The Company is evaluating the impact of the adoption of this guidance on its disclosures. In March 2025, the FASB issued ASU 2025-02 — Liabilities (405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122, which updates certain SEC-related guidance in the Codification. ASU 2025-02 does not introduce new accounting requirements for non-SEC filers. The Company is currently evaluating the effect of adoption of this standard to its consolidated financial statements and disclosures. In July 2025, the FASB issued ASU 2025-05 “Financial Instruments — Credit Losses (Topic 326) — Measurement of Credit Losses for Accounts Receivable and Contract Assets.” It applies to entities that use the practical expedient and accounting policy election (if applicable) when estimating expected credit losses on current accounts receivable and/or current contract assets from transactions under Topic 606, including such assets acquired in a business combination accounted for under Topic 805. The amendments will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual periods. Early adoption is permitted. The Company does not expect to adopt this guidance early and does not expect the adoption of this ASU to have a material impact on its future consolidated financial statements. Other accounting pronouncements that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s financial position and results of operations upon adoption.

3. Business Combination BUSINESS COMBINATION As discussed in Note 1a. Reorganization, on January 6, 2026, there were a series of transactions under Reorganization which together achieved the completed commercial result of transferring control of CADV from Kogom to Mr. Lin. The substance of the Reorganization was evaluated and concluded that the acquisition of CADV should be accounted for as a business combination under ASC 805, with Kukugan identified as the accounting acquirer and CADV as the accounting acquiree, and accounted for using acquisition method of accounting. The consideration transferred for the acquisition of CADV is the US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJVU0lORVNTIENPTUJJTkFUSU9OIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_eus-gaap--BusinessCombinationConsiderationTransferred1_c20260106__20260630_z5sFSQpxQWWb" title="Fair value of consideration transferred">100 cash consideration paid by Mr. Lin to Kogom in the Transfer Agreement, which represents the economic consideration transferred to the selling shareholder to obtain control of CADV. The entire excess of consideration transferred over the fair value of identifiable assets acquired and liabilities assumed is recognized as goodwill. The Company engaged an independent valuer to assist in performing the valuation of purchase price allocation, among which the fair value of tangible assets acquired and liabilities assumed were determined approximate to their carrying amount at the time of acquisition. The Company also concluded that there were no separately identifiable intangible assets acquired from CADV. On the acquisition date January 6, 2026, the allocation of the assets acquired and liabilities assumed based on their fair value was as follows: <p id="xdx_894_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zmmSVHpo4iyf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"> SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES BUSINESS COMBINATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49C_20260106_znKkmJBaOph5" style="font-weight: bold; text-align: center">January 6</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; font-weight: bold; text-align: center">US$</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold">Fair value of consideration transferred</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFTU0VUUyBBQ1FVSVJFRCBBTkQgTElBQklMSVRJRVMgQlVTSU5FU1MgQ09NQklOQVRJT04gKERldGFpbHMpAA__" id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferred1_c20260106__20260630_zY5XQPRiczKh" title="Fair value of consideration transferred">100</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zqpdOd4bIi7a" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Fair value of the assets acquired and liabilities assumed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_i01I_zMvKD1i4Lkce" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredOfferingCosts_i01I_zWwIfFZyqj81" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred offering costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_i01I_zxpbFyDVtlg3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,671</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_i01NI_di_zFUdONrR1J74" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(86,717</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_i01NI_di_zknxHGAO6EVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payable, non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(156,064</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_i01NI_di_zaxwYIhA6xs2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total identifiable liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(156,666</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_zaAI838tEXK" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Goodwill recognized</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">156,766</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> As of January 6, 2026, CADV has identifiable net liabilities of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJVU0lORVNTIENPTUJJTkFUSU9OIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20260106_zjGS9mNCARKf" title="Total identifiable liabilities">156,666. Goodwill of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJVU0lORVNTIENPTUJJTkFUSU9OIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_c20260106_zE14A5LG3xIi" title="Goodwill recognized">156,766 is recognized as the excess of consideration transferred over the fair value of identifiable net liabilities assumed. No transaction costs are recognized for this Reorganization.

100

<p id="xdx_894_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zmmSVHpo4iyf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"> SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES BUSINESS COMBINATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49C_20260106_znKkmJBaOph5" style="font-weight: bold; text-align: center">January 6</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; font-weight: bold; text-align: center">US$</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold">Fair value of consideration transferred</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFTU0VUUyBBQ1FVSVJFRCBBTkQgTElBQklMSVRJRVMgQlVTSU5FU1MgQ09NQklOQVRJT04gKERldGFpbHMpAA__" id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferred1_c20260106__20260630_zY5XQPRiczKh" title="Fair value of consideration transferred">100</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zqpdOd4bIi7a" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Fair value of the assets acquired and liabilities assumed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_i01I_zMvKD1i4Lkce" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredOfferingCosts_i01I_zWwIfFZyqj81" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred offering costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_i01I_zxpbFyDVtlg3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,671</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_i01NI_di_zFUdONrR1J74" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(86,717</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_i01NI_di_zknxHGAO6EVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payable, non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(156,064</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_i01NI_di_zaxwYIhA6xs2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total identifiable liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(156,666</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_zaAI838tEXK" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Goodwill recognized</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">156,766</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

100

16300

56144

13671

86717

156064

156666

156766

156666

156766

4. Prepayments and Other Current Assets PREPAYMENTS AND OTHER CURRENT ASSETS SCHEDULE OF PREPAYMENTS AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49A_20260630_zrDYA4tQNDEc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_490_20251231_zXTAIXn4rwa8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidTaxes_iI_zBHwKOwrYE9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">9,939</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,447</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PrepaidServiceCharges_iI_zjrvBLDRHCO9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid service charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,107</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">400</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OtherPrepaidExpensesCurrent_iI_z7gvqySzHj67" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">185</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zFpXsZ1i73pf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Deposits, prepayments and other current assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">49,049</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">7,032</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> There is a provision for other current assets provided for the successor period from January 6 to June 30, 2026. The movement of the provision is as follows: SCHEDULE OF OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_495_20260106__20260630_zEw7031QSE59" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">From January 6 through June 30, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40A_eus-gaap--OtherAssetsCurrent_iS_zBu7KcCwLqV6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProvisionForOtherCreditLosses_z4ZsbqY2Cvy6" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; padding-bottom: 1pt">Additional during the period</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">6,527</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAssetsCurrent_iE_zh5K5Xmzc6E7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">6,527</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> SCHEDULE OF PREPAYMENTS AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49A_20260630_zrDYA4tQNDEc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_490_20251231_zXTAIXn4rwa8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidTaxes_iI_zBHwKOwrYE9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">9,939</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,447</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PrepaidServiceCharges_iI_zjrvBLDRHCO9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid service charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,107</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">400</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OtherPrepaidExpensesCurrent_iI_z7gvqySzHj67" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">185</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zFpXsZ1i73pf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Deposits, prepayments and other current assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">49,049</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">7,032</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Successor

Predecessor

9939

6447

39107 400 3 185

49049

7032

There is a provision for other current assets provided for the successor period from January 6 to June 30, 2026. The movement of the provision is as follows: SCHEDULE OF OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_495_20260106__20260630_zEw7031QSE59" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">From January 6 through June 30, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40A_eus-gaap--OtherAssetsCurrent_iS_zBu7KcCwLqV6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProvisionForOtherCreditLosses_z4ZsbqY2Cvy6" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left; padding-bottom: 1pt">Additional during the period</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">6,527</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAssetsCurrent_iE_zh5K5Xmzc6E7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">6,527</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Successor

6527

<p id="xdx_80D_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureNoncurrentTextBlock_zUk2FR3sSLJ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">5. Accrued Expenses and Other Liabilities and Other Payables, Non-current ACCRUED EXPENSES AND OTHER LIABILITIES AND OTHER PAYABLES, NON-CURRENT SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES AND OTHER PAYABLES, NON-CURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_490_20260630_zVIqL4DFllIe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_49D_20251231_z0Vt0yn6aJKa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zarkfUNs9UJ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued service expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,179</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,477</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccruedProfessionalFeesCurrentAndNoncurrent_iI_maALAOLzl99_zqmpA9C6Kywb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,429</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,648</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherEmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zVHZb04R2PCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Payroll and social welfare payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,613</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iTI_mtALAOLzl99_zk4nARgI3u1f" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accrued expenses and other liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">43,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">7,738</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> On December 31, 2025 and March 30, 2026, the Company entered into promissory note agreements (“Promissory note”) with Handsfull Technology Corporation (“Handsfull”), a company organized under the law of Republic of China, Taiwan and fully controlled by Mr. Lin, pursuant to which Handsfull agreed to grant the Company a promissory note amounted US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--NotesPayable_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_zjqPkNHK2js1" title="Promissory note">156,190 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eus-gaap--NotesPayable_iI_c20260330__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_z2Ir55ZQqBC1" title="Promissory note">140,725 with maturity date on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_dd_c20251231__20251231__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_zgIpK5q4elPc" title="Promissory note"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20260330__20260330__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_z3Xb6nrRT2Uf" title="Maturity date">June 30, 2027 and an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_zvX7pR3CS63b" title="Annual interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260330__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__dei--LegalEntityAxis__custom--HandsfullTechnologyCorporationMember_zT9KUq6nqfQ6" title="Annual interest rate">3%. On June 30, 2026, the Company entered into amendments to Promissory note agreements to extend the maturity date to December 31, 2027. On April 1, 2026, the Company entered into promissory note agreement with Mr. Lin, which Mr. Lin agreed to grant the Company a promissory note amounted US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90A_eus-gaap--NotesPayable_iI_c20260401__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__srt--TitleOfIndividualAxis__custom--ShangJuCzhangLinMember_zKOFVs6tbeG8" title="Promissory note">49,034 with maturity date on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20260401__20260401__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__srt--TitleOfIndividualAxis__custom--ShangJuCzhangLinMember_zzh2Pmanmvx9" title="Maturity date">December 31, 2027 and an annual interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260401__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember__srt--TitleOfIndividualAxis__custom--ShangJuCzhangLinMember_zzsHq5hPCqte" title="Annual interest rate">3%. The promissory notes are used by Mr. Lin and Handsfull to pay the IPO expenses on behalf of the Company. After the Reorganization, Mr. Lin and Handsfull became related parties of the Company. As of June 30, 2026, the outstanding amount of the Promissory note is US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEFDQ1JVRUQgRVhQRU5TRVMgQU5EIE9USEVSIExJQUJJTElUSUVTIEFORCBPVEhFUiBQQVlBQkxFUywgTk9OLUNVUlJFTlQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eus-gaap--NotesPayable_iI_c20260630__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementsMember_zEkzlGOq4Sh3" title="Promissory note">345,949. The outstanding balance is reclassified as amount due to a related party, non-current because Mr. Lin became the Group’s ultimate controlling shareholder after the Reorganization on January 6, 2026.

SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES AND OTHER PAYABLES, NON-CURRENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_490_20260630_zVIqL4DFllIe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_49D_20251231_z0Vt0yn6aJKa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zarkfUNs9UJ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued service expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,179</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,477</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccruedProfessionalFeesCurrentAndNoncurrent_iI_maALAOLzl99_zqmpA9C6Kywb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,429</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,648</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherEmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_maALAOLzl99_zVHZb04R2PCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Payroll and social welfare payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,582</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,613</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iTI_mtALAOLzl99_zk4nARgI3u1f" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accrued expenses and other liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">43,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">7,738</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Successor

Predecessor

1179

4477

38429

1648

3582

1613

43190

7738

156190

140725

2027-06-30

0.03

49034

2027-12-31

0.03

345949

6. Income Taxes INCOME TAXES The entities within the Group file separate tax returns in the respective tax jurisdictions in which they operate. Cayman Islands The Company is a Cayman Islands exempted company. Under Cayman law, no income tax, capital gains tax, or withholding tax is levied on the Company’s income or distributions to shareholders. The statutory income tax rate is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260106__20260630__srt--StatementGeographicalAxis__country--KY_zPCH5b3TsPve" title="Statutory income tax rate">0% for offshore operations. The Company complies with Cayman economic substance requirements. Poland The Company’s subsidiary, CADV, was incorporated in the Republic of Poland and is subject to enterprise income tax on its taxable income as determined under Poland tax laws and accounting standards at a statutory tax rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260106__20260630__srt--StatementGeographicalAxis__country--PL_z38zd2UkO3z7" title="Statutory income tax rate">19%. A preferential corporate income tax rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20260106__20260630__srt--StatementGeographicalAxis__country--PL_zQKvM2ahXf36" title="Preferential corporate income tax rate">9% applies to small taxpayers whose annual revenue does not exceed Euro <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--Revenues_pn6n6_uEUR_c20260106__20260630__srt--StatementGeographicalAxis__country--PL__srt--RangeAxis__srt--MaximumMember_zsRkjobww7W" title="Annual revenue">2 million in a given tax year, excluding capital gains. A further preferential intellectual property box tax rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_uPure_c20260106__20260630__srt--StatementGeographicalAxis__country--PL_zWLhYLhniczk" title="Preferential intellectual property box tax">5% is available for qualifying income derived from eligible intellectual property rights, including software copyrights, patents, utility models, and industrial designs, subject to qualifying research and development activities and the nexus ratio requirements. CADV assesses its eligibility for preferential tax rates and applicable tax incentives at each reporting date. CADV does not subject to preferential tax rate for the Six months ended June 30, 2025 and 2026 as the historical profit is over Euro <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--GrossProfit_pn6n6_uEUR_c20260101__20260630__srt--StatementGeographicalAxis__country--PL__srt--RangeAxis__srt--MaximumMember_z7W2mMfPSjn3" title="Historical profit"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--GrossProfit_pn6n6_uEUR_c20250101__20250630__srt--StatementGeographicalAxis__country--PL__srt--RangeAxis__srt--MaximumMember_zkYVbPO4Urt2" title="Historical profit">2 million. CADV files corporate income tax returns with the Polish tax authorities, primarily the National Revenue Administration (Krajowa Administracja Skarbowa). The Company is subject to corporate income tax examinations by the relevant Polish tax authorities. Under Polish tax regulations, the statute of limitations for tax assessments is generally five years from the end of the calendar year in which the deadline for the payment of the tax expired. As of June 30, 2026, in the Polish tax jurisdiction, CADV’s tax returns for the tax years ended December 31, 2020 through 2025 remain subject to examination by the tax authorities. SCHEDULE OF INCOME TAX EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260106__20260630_z4L0YaS9wuA" style="font-weight: bold; text-align: center">Successor 2026</td><td style="font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20260101__20260105_zPp3jTJZiN94" style="font-weight: bold; text-align: center">Predecessor 2026</td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20250630_zPUwsv8s0PU8" style="font-weight: bold; text-align: center">Predecessor 2025</td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">For the period from January 6 through June 30, </td><td style="text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center"> </td> <td colspan="2" style="text-align: center">For the period from January 1 through 5 </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">For the six months ended June 30 </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzxDY_zoEd4OSBuZih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Current tax expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzxDY_zQogzGMVuzDf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzxDY_zcCzwKQwNqjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_892_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zQUxK7VQToo6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">All the Group’s operation is conducted through its subsidiary, CADV, therefore the profit/loss before tax is entirely generated from the Republic of Poland. A reconciliation of the income tax expense determined at the Poland statutory income tax rate to the Company’s actual income tax expense is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20260106__20260630_zyYutBkAU8e1" style="text-align: right">Successor 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td id="xdx_495_20260101__20260105_zfpyYSEFgac6" style="text-align: left">Predecessor 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td id="xdx_49D_20250101__20250630_zzEX2jRHYZo3" style="text-align: left">Predecessor 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="15" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="7" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="text-align: center">For the period from January 1 through 5,</td><td> </td> <td colspan="7" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_z4CtD085NmBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">(Loss) income before income tax expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">(105,668</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationLossIncomeBeforeIncomeTaxExpense_pid_dp_uPure_c20260106__20260630_z5R7og7Nq7bl" style="width: 6%; text-align: right" title="(Loss) income before income tax expense, percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">(333</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--EffectiveIncomeTaxRateReconciliationLossIncomeBeforeIncomeTaxExpense_pid_dp_uPure_c20260101__20260105_zeW2HNtFCoP3" style="width: 6%; text-align: right" title="(Loss) income before income tax expense, percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">190,748</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationLossIncomeBeforeIncomeTaxExpense_pid_dp_uPure_c20250101__20250630_zv7eHszZ6Xhf" style="width: 6%; text-align: right" title="(Loss) income before income tax expense, percentage">100</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Statutory income tax rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260106__20260630_zeW5NNIQ3mW3" style="text-align: right" title="Statutory income tax rate, percentage">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260101__20260105_ze5fX6adFKwe" style="text-align: right" title="Statutory income tax rate, percentage">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20250630_z6KEpgu2rcNk" style="text-align: right" title="Statutory income tax rate, percentage">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_zyHRRMSGXTT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income tax at Poland statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(20,077</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20260106__20260630_zoCDBqsqRQk7" style="border-bottom: Black 1pt solid; text-align: right" title="Income tax at Poland statutory income tax rate, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(63</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20260101__20260105_zWlUVHtwKw9a" style="border-bottom: Black 1pt solid; text-align: right" title="Income tax at Poland statutory income tax rate, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,242</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20250101__20250630_z8eUNUwB6jXk" style="border-bottom: Black 1pt solid; text-align: right" title="Income tax at Poland statutory income tax rate, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zCsaQ0JYnr2k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20260106__20260630_zl1iihg4aNsg" style="text-align: right" title="Tax effect of non-deductible items, percentage">0.4</td><td style="text-align: left">%</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20260101__20260105_zId2A4SVDh26" style="text-align: right" title="Tax effect of non-deductible items, percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20250101__20250630_zr6fb6YJ2hA4" style="text-align: right" title="Tax effect of non-deductible items, percentage">0.03</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_iN_di_zqRUD1i7M5Ed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of non-deductible IPO expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20260106__20260630_zLKivNlY2mCd" style="text-align: right" title="Tax effect of non-deductible IPO expenses, percentage">26.6</td><td style="text-align: left">%</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20260101__20260105_zqd4tbm96Cda" style="text-align: right" title="Tax effect of non-deductible IPO expenses, percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20250101__20250630_zImSfQvYk936" style="text-align: right" title="Tax effect of non-deductible IPO expenses, percentage">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zrlUf8EE6Zfd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance of deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,445</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260106__20260630_zsBIlDVpLlRc" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance of deferred tax assets, percentage">(8.0</td><td style="padding-bottom: 1pt; text-align: left">)%</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">63</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260101__20260105_zPoyASEuSAA1" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance of deferred tax assets, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(36,302</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dpi_uPure_c20250101__20250630_zFZitRLddZ54" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance of deferred tax assets, percentage">(19</td><td style="padding-bottom: 1pt; text-align: left">)%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iT_z2cXmI6XSzzk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_zPZkLKTBF0H5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zswrc0wcvQ1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The Group’s deferred tax assets at June 30, 2026 and December 31, 2025 were as follows: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20260630_zCVXZ2wUnyid" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_495_20251231_zxozyzuJ8ue5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; font-weight: bold; text-align: center">As of June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; font-weight: bold; text-align: center">As of December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z1DU0d8XEjfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTAGzokj_z3ykmUGVyZXi" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Net operating loss carried forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">33,716</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">47,441</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOther_i01I_maDTAGzokj_z7ttfducTY4d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Other temporary differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,809</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,940</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzokj_maDTANzVXL_z9NbQsss0Rw2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,381</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzVXL_z42QedYZ8Y5a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less, valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,525</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(51,381</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzVXL_zKMFKu3YHh36" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Recovery of substantially all of the Group’s deferred tax assets is dependent upon the generation of future income, exclusive of reversing taxable temporary differences. The valuation allowance is considered on an individual entity basis. As of December 31, 2025 (Predecessor) and June 30, 2026 (Successor), based upon the projections for future taxable income over the periods in which the deferred tax assets are recoverable, the Group believes that it is more-likely-than-not that it will be unable to generate sufficient taxable income in the near future and to realize the deferred tax assets carried forwards. Accordingly, as of December 31, 2025 (Predecessor) and June 30, 2026 (Successor), valuation allowance of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_c20251231_zqK5nXW4Kf53" title="Deferred tax assets valuation allowance">51,381 and US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_c20260630_zEouzle9Ya3i" title="Deferred tax assets valuation allowance">40,525 had been made, respectively. The movement of the Group’s deferred tax valuation allowance for the Successor period from January 6 through June 30, 2026 and for the Predecessor periods from January 1 through 5, 2026 and for the six months ended June 30, 2025 were as follows: SCHEDULE OF DEFERRED TAX VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49D_20260106__20260630_zoysQoDcVn8e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_495_20260101__20260105_zekNFR4Qsgoc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20250101__20250630_z7GK6PcaJSUj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 6 through June 30,</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 1 through January 5,</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_z3OGrD5QbSpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Balance at beginning of the period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">51,420</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">51,381</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">92,687</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_zgyubMHW8mAf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Addition of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">63</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ValuationAllowanceDeferredTaxAssetReversalOfValuationAllowance_zUrsFsmDf0ya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reversal of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,445</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,302</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--ValuationAllowanceDeferredTaxAssetForeignExchangeTranslationAdjustment_zlr0UkjyW1X8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Foreign exchange translation adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,450</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,587</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z5uDdMsIV7J6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Balance at end of the period</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">40,525</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">51,420</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">60,972</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--OperatingLossCarryforwardsLimitationsOnUse_c20260106__20260630_zrZ6nSteq617" title="Operating loss carryforwards, limitations on use description">Under Article 7(5) of the Polish CIT Act, tax losses incurred in a given tax year may be carried forward and utilized to offset taxable income from the same source over the next five consecutive tax years. Taxpayers have the option to either deduct up to 50% of the original loss in any single year, or utilize a one-time deduction of up to PLN 5 million (US$1.33 million) from the income of one of the five subsequent years, with any remaining balance capped at 50% per year. As of June 30, 2026, the net operating loss carried forward is PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOQ09NRSBUQVhFUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_eus-gaap--OperatingLossCarryforwards_iI_uPLN_c20260630_zZoVi8qCZfeg" title="Net operating loss carried forward">669,140 (US$177,453). For the Successor period from January 6 through June 30, 2026 and the Predecessor periods from January 1 through January 5, 2026 and the six months ended June 30, 2025, the Company did not have any material interest or penalties associated with tax positions. The Company did not have any significant unrecognized uncertain tax positions as of December 31, 2025 or June 30, 2026. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

0.19

0.09

2000000

0.05

2000000

SCHEDULE OF INCOME TAX EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260106__20260630_z4L0YaS9wuA" style="font-weight: bold; text-align: center">Successor 2026</td><td style="font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20260101__20260105_zPp3jTJZiN94" style="font-weight: bold; text-align: center">Predecessor 2026</td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20250630_zPUwsv8s0PU8" style="font-weight: bold; text-align: center">Predecessor 2025</td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">For the period from January 6 through June 30, </td><td style="text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center"> </td> <td colspan="2" style="text-align: center">For the period from January 1 through 5 </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">For the six months ended June 30 </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: center"> </td><td style="border-left: Black 1pt solid; text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzxDY_zoEd4OSBuZih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Current tax expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzxDY_zQogzGMVuzDf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzxDY_zcCzwKQwNqjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-left: Black 1pt solid; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_892_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zQUxK7VQToo6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">All the Group’s operation is conducted through its subsidiary, CADV, therefore the profit/loss before tax is entirely generated from the Republic of Poland. A reconciliation of the income tax expense determined at the Poland statutory income tax rate to the Company’s actual income tax expense is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20260106__20260630_zyYutBkAU8e1" style="text-align: right">Successor 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td id="xdx_495_20260101__20260105_zfpyYSEFgac6" style="text-align: left">Predecessor 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td id="xdx_49D_20250101__20250630_zzEX2jRHYZo3" style="text-align: left">Predecessor 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="15" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="7" style="text-align: center">For the period from January 6 through June 30,</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="text-align: center">For the period from January 1 through 5,</td><td> </td> <td colspan="7" style="text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_z4CtD085NmBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">(Loss) income before income tax expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">(105,668</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationLossIncomeBeforeIncomeTaxExpense_pid_dp_uPure_c20260106__20260630_z5R7og7Nq7bl" style="width: 6%; text-align: right" title="(Loss) income before income tax expense, percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">(333</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--EffectiveIncomeTaxRateReconciliationLossIncomeBeforeIncomeTaxExpense_pid_dp_uPure_c20260101__20260105_zeW2HNtFCoP3" style="width: 6%; text-align: right" title="(Loss) income before income tax expense, percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">190,748</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationLossIncomeBeforeIncomeTaxExpense_pid_dp_uPure_c20250101__20250630_zv7eHszZ6Xhf" style="width: 6%; text-align: right" title="(Loss) income before income tax expense, percentage">100</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Statutory income tax rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260106__20260630_zeW5NNIQ3mW3" style="text-align: right" title="Statutory income tax rate, percentage">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20260101__20260105_ze5fX6adFKwe" style="text-align: right" title="Statutory income tax rate, percentage">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20250630_z6KEpgu2rcNk" style="text-align: right" title="Statutory income tax rate, percentage">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_zyHRRMSGXTT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income tax at Poland statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(20,077</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20260106__20260630_zoCDBqsqRQk7" style="border-bottom: Black 1pt solid; text-align: right" title="Income tax at Poland statutory income tax rate, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(63</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20260101__20260105_zWlUVHtwKw9a" style="border-bottom: Black 1pt solid; text-align: right" title="Income tax at Poland statutory income tax rate, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,242</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20250101__20250630_z8eUNUwB6jXk" style="border-bottom: Black 1pt solid; text-align: right" title="Income tax at Poland statutory income tax rate, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zCsaQ0JYnr2k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20260106__20260630_zl1iihg4aNsg" style="text-align: right" title="Tax effect of non-deductible items, percentage">0.4</td><td style="text-align: left">%</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20260101__20260105_zId2A4SVDh26" style="text-align: right" title="Tax effect of non-deductible items, percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20250101__20250630_zr6fb6YJ2hA4" style="text-align: right" title="Tax effect of non-deductible items, percentage">0.03</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_iN_di_zqRUD1i7M5Ed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of non-deductible IPO expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20260106__20260630_zLKivNlY2mCd" style="text-align: right" title="Tax effect of non-deductible IPO expenses, percentage">26.6</td><td style="text-align: left">%</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20260101__20260105_zqd4tbm96Cda" style="text-align: right" title="Tax effect of non-deductible IPO expenses, percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_c20250101__20250630_zImSfQvYk936" style="text-align: right" title="Tax effect of non-deductible IPO expenses, percentage">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zrlUf8EE6Zfd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance of deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,445</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260106__20260630_zsBIlDVpLlRc" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance of deferred tax assets, percentage">(8.0</td><td style="padding-bottom: 1pt; text-align: left">)%</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">63</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20260101__20260105_zPoyASEuSAA1" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance of deferred tax assets, percentage">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(36,302</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dpi_uPure_c20250101__20250630_zFZitRLddZ54" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance of deferred tax assets, percentage">(19</td><td style="padding-bottom: 1pt; text-align: left">)%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iT_z2cXmI6XSzzk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_zPZkLKTBF0H5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

Successor

Predecessor

-105668

-333

190748

0.19

-20077

0.19

-63

0.19

36242

0.19

386

0.004

0.0003

-28135

0.266

8445

-0.080

-63

0.19

36302

0.19

<p id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zswrc0wcvQ1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The Group’s deferred tax assets at June 30, 2026 and December 31, 2025 were as follows: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20260630_zCVXZ2wUnyid" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_495_20251231_zxozyzuJ8ue5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; font-weight: bold; text-align: center">As of June 30,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; font-weight: bold; text-align: center">As of December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z1DU0d8XEjfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTAGzokj_z3ykmUGVyZXi" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Net operating loss carried forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">33,716</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">47,441</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOther_i01I_maDTAGzokj_z7ttfducTY4d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Other temporary differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,809</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,940</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzokj_maDTANzVXL_z9NbQsss0Rw2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,381</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzVXL_z42QedYZ8Y5a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less, valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,525</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(51,381</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzVXL_zKMFKu3YHh36" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Successor

Predecessor

33716

47441

6809

3940

40525

51381

40525

51381

Predecessor

Successor

51381

40525

The movement of the Group’s deferred tax valuation allowance for the Successor period from January 6 through June 30, 2026 and for the Predecessor periods from January 1 through 5, 2026 and for the six months ended June 30, 2025 were as follows: SCHEDULE OF DEFERRED TAX VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49D_20260106__20260630_zoysQoDcVn8e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" id="xdx_495_20260101__20260105_zekNFR4Qsgoc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20250101__20250630_z7GK6PcaJSUj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 6 through June 30,</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 1 through January 5,</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_z3OGrD5QbSpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Balance at beginning of the period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">51,420</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">51,381</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">92,687</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_zgyubMHW8mAf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Addition of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">63</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ValuationAllowanceDeferredTaxAssetReversalOfValuationAllowance_zUrsFsmDf0ya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reversal of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,445</td><td style="text-align: left">)</td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,302</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--ValuationAllowanceDeferredTaxAssetForeignExchangeTranslationAdjustment_zlr0UkjyW1X8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Foreign exchange translation adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,450</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,587</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z5uDdMsIV7J6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Balance at end of the period</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">40,525</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">51,420</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">60,972</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Successor

Predecessor

51420

51381

92687

-8445 -36302 -2450 -24 4587

40525

51420

60972

669140

177453

7. Ordinary Shares and additional paid-in capital ORDINARY SHARES AND ADDITIONAL PAID-IN CAPITAL Predecessor As of December 31, 2025, CADV had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20251231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zsbonokI6Ol" title="Common stock, shares authorized"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20251231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_z7RdZG7cBsr5" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20251231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zBDIy5bzLmg4" title="Common stock, shares outstanding">22,640,989 Ordinary Shares, with par value of PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_uPLNPShares_c20251231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zwpaqWAQAn89" title="Common stock, par value">0.1 each, authorized, issued and outstanding. As of June 30, 2025, CADV has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_900_eus-gaap--CommonStockSharesAuthorized_iI_c20250630_zofMXOuPLaGh" title="Common stock, shares authorized"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20250630_zDkQ8BKl6Hv8" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_c20250630_zTq6qqR7YDr5" title="Common stock, shares outstanding">3,200,050 Ordinary Shares authorized, issued and outstanding. On December 18, 2025, Wojciech Andrzej Kaszycki (“Mr. Kaszycki”), a former related party and debt holder of CADV, entered a debt transfer agreement (“Debt transfer agreement”) with Kogom, the sole shareholder of CADV. According to the Debt transfer agreement, Mr. Kaszycki agreed to transfer his debt claim on CADV of PLN<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentAmount1_uPLN_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechAndrzejKaszyckiMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zRtTyVbb6H1k" title="Number of value issued">1,944,094 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WojciechAndrzejKaszyckiMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zQWDH4R34Upj" title="Number of value issued">542,316), along with all claims on existing and future interest, to Kogom. After the transfer, Kogom agreed with CADV to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_906_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20261218__20261218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zb2COY2vYIIg" title="Number of shares issued">19,440,939 Ordinary Shares of CADV to Kogom to settle this debt claim to CADV. Kogom also waived all outstanding interest arising from the debt claim which amounted to PLN <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentAmount1_uPLN_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zkW0NMn2Ensh" title="Number of shares issued">1,104,718 (US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20251218__20251218__us-gaap--TypeOfArrangementAxis__custom--DebtTransferAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KogomMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zb4sO6VPCUx6" title="Number of value issued">307,781). The waived interest is recorded as additional paid-in capital by CADV. Successor As of June 30, 2026, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90C_eus-gaap--CommonStockSharesIssued_iI_c20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z6xrro6hffuj" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zXCWbF0UGuqh" title="Common stock, shares outstanding">100,000 Ordinary Shares, with par value of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zchuK9yIfW25" title="Common stock, par value">0.01 each, issued and outstanding. Please refer to Note 3 for the issuance of Ordinary Shares for business combination as of January 6, 2026. Before the Reorganization, The Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_c20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_za6qPSuQpeJa" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_c20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z5N80KpxMyph" title="Common stock, shares outstanding">100 Ordinary Shares, with par value of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SRElOQVJZIFNIQVJFUyBBTkQgQURESVRJT05BTCBQQUlELUlOIENBUElUQUwgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zIMGCqAB2Xs1" title="Common stock, par value">0.01 each, issued and outstanding.

22640989

0.1

3200050

1944094

542316

19440939

1104718

307781

100000

0.01

100

0.01

8. Concentration of Risk CONCENTRATION OF RISK Interest rate risk The Company is exposed to interest rate risk primarily through its interest-bearing borrowings lent to and borrowed from related parties. Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates. For the Successor period from January 6 through June 30, 2026 and for the Predecessor periods from January 1 through January 5, 2026 and six months ended June 30, 2025, all interest-bearing borrowings of the Company are fixed rate debt facilities. If the Company were to enter into any variable rate financing, the Company might then be subject to interest rate risk. The Company monitors and manages its interest rate exposure by assessing the mix of fixed-rate and variable-rate debt within its capital structure. Credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents, accounts receivable, amount due from a related party, and other current assets. As of June 30, 2026 and December 31, 2025, all of the Company’s cash and cash equivalents was held by major financial institutions located in Poland. The Company believes that these financial institutions located in Poland are of high credit quality. For accounts receivable from a related party and amounts due from related parties, the Company extends credit based on an evaluation of the customer’s or other parties’ financial condition, generally without requiring collateral or other security. In order to minimize the credit risk, the Company delegated a team responsible for credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. Further, the Company reviews the recoverable amount of each individual receivable at each balance sheet date to ensure that adequate allowances are made for doubtful accounts. In this regard, the Company considers that the Company’s credit risk for accounts receivable, amount due from a related party and other current assets are significantly reduced. Concentration of customers and suppliers The following tables summarized the information about the Company’s concentration of customers and suppliers for the Successor period from January 6 through June 30, 2026 and for the Predecessor period for six months ended June 30, 2025 and as of June 30, 2026 for the Successor and December 31, 2025 for the Predecessor, respectively: SCHEDULE OF CONCENTRATION OF CUSTOMERS AND SUPPLIERS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">A</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">B</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">C</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">D</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Successor period from January 6 through June 30, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z44kQPGJSOSf">12</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zGPwXFTeF8Ba">54</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z3KB6IVM7fS5">16</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zb47hN8F9xx3">13</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Predecessor period for the six months ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zX7OhEhzSZPh">82</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zmj2rFA5ccTe">16</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zsJQgSCF1OK5">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zi2rjMLrRSQa">—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Total accounts receivable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">A</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">B</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">C</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">D</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">As of June 30, 2026 (Successor)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zkKzi5SBLJ6c" title="Concentration risk percentage">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zDeLc5lZLDm4" title="Concentration risk percentage">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zFa25r64wREj" title="Concentration risk percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zK8OesVoMPL9" title="Concentration risk percentage">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025 (Predecessor)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zRIFEgXwJafc" title="Concentration risk percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zMRWa8g6s163" title="Concentration risk percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zqwS8XyPwhh6" title="Concentration risk percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____z2pB2hspxl69" title="Concentration risk percentage">—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">B</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">F</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Successor period from January 6 through June 30, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z65ftayRQFOb">14</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zDv5yVi1IMdj">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____z2RlJNrmcwRk">-*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zrCFYLFILxh6">76</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Predecessor period for six months ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zE0YeRnuOa24">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zygFDbf2Esji">30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zLCoG7DGaH8">48</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zofbXSk3juef">15</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of June 30, 2026 (Successor)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zll4A2Ks3rC5">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zDzAbuJZfqel">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zVbQPvcdiuf" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 9pt">-*</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zbT9PHIXZRmg">95</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025 (Predecessor)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____z7WVaRs1r7F4">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_ztrjj9tNsXLa">13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zbzRKjGGH8v8">87</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____z7oSn2qstcde">—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif">Percentage less than 10%.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">—</td> <td style="font: 10pt Times New Roman, Times, Serif">No transaction incurred during the period/no balance existed as of the reporting date.</td></tr> </table>

SCHEDULE OF CONCENTRATION OF CUSTOMERS AND SUPPLIERS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">A</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">B</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">C</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">D</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Successor period from January 6 through June 30, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z44kQPGJSOSf">12</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zGPwXFTeF8Ba">54</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z3KB6IVM7fS5">16</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zb47hN8F9xx3">13</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Predecessor period for the six months ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zX7OhEhzSZPh">82</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zmj2rFA5ccTe">16</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zsJQgSCF1OK5">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zi2rjMLrRSQa">—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Total accounts receivable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">A</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">B</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">C</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">D</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">As of June 30, 2026 (Successor)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zkKzi5SBLJ6c" title="Concentration risk percentage">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zDeLc5lZLDm4" title="Concentration risk percentage">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zFa25r64wREj" title="Concentration risk percentage">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zK8OesVoMPL9" title="Concentration risk percentage">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025 (Predecessor)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersAMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zRIFEgXwJafc" title="Concentration risk percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zMRWa8g6s163" title="Concentration risk percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersCMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zqwS8XyPwhh6" title="Concentration risk percentage">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersDMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____z2pB2hspxl69" title="Concentration risk percentage">—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">B</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">F</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Successor period from January 6 through June 30, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_z65ftayRQFOb">14</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zDv5yVi1IMdj">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____z2RlJNrmcwRk">-*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zrCFYLFILxh6">76</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Predecessor period for six months ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____zE0YeRnuOa24">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zygFDbf2Esji">30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zLCoG7DGaH8">48</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zofbXSk3juef">15</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of June 30, 2026 (Successor)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zll4A2Ks3rC5">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_flw_____zDzAbuJZfqel">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zVbQPvcdiuf" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 9pt">-*</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20260106__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zbT9PHIXZRmg">95</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31, 2025 (Predecessor)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersBMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____z7WVaRs1r7F4">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersEMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_ztrjj9tNsXLa">13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersFMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zbzRKjGGH8v8">87</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--SuppliersGMember__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_flw_____z7oSn2qstcde">—</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif">Percentage less than 10%.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">—</td> <td style="font: 10pt Times New Roman, Times, Serif">No transaction incurred during the period/no balance existed as of the reporting date.</td></tr> </table>

0.12

0.54

0.16

0.13

0.82

0.16

0.14

0.76

0.30

0.48

0.15

0.95

0.13

0.87

9. Commitments and Contingencies COMMITMENTS AND CONTINGENCIES As of June 30, 2026 and December 31, 2025, the Company has no operating lease commitment for more than 1 year. The Company has not entered into any off-balance sheet financial guarantees or other off-balance sheet commitments to guarantee the payment obligations of any third parties. The Company have not entered into any derivative contracts that are indexed to our shares and classified as shareholder’s equity or that are not reflected in our unaudited consolidated financial statements. As of December 31, 2025 (Predecessor) and June 30, 2026 (Successor), the Company had neither significant financial nor capital commitment and there were no pending or threatened claims and litigation.

10. (Loss) earnings Per Share EARNINGS/(LOSS) PER SHARE <p id="xdx_894_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_znH9RnrXxDY1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Basic and diluted (loss) earnings per ordinary share for each of the period presented is calculated as follows: SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_496_20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_znSamzTJND7" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid; display: none"> </td> <td colspan="3" id="xdx_49D_20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zPAflvchxOQ3" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_496_20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zT0SYVnjO0Jh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 6 through June 30,</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 1 through 5,</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerators</td><td> </td> <td colspan="3"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zShyLAjgteW2" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Net (loss) income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(105,668</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(333</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">190,747</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Denominators</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of Ordinary Shares outstanding-Basic and diluted*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____z5LuP49VbY3d" title="Weighted average number of Ordinary Shares outstanding-Basic"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zAToHLj0HKA9" title="Weighted average number of Ordinary Shares outstanding-Diluted">100,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zDYol7mi0oXa" title="Weighted average number of Ordinary Shares outstanding-Basic"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zBLBBrRblO3i" title="Weighted average number of Ordinary Shares outstanding-Diluted">22,640,989</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zKhpD8r8kK17" title="Weighted average number of Ordinary Shares outstanding-Basic"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zjDjpGy4IOgc" title="Weighted average number of Ordinary Shares outstanding-Diluted">3,200,050</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net (loss) income per Ordinary Share-Basic and diluted*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--EarningsPerShareBasic_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zq1GKiA1XJx8" title="Net (loss) income per Ordinary Share-Basic"><span id="xdx_905_eus-gaap--EarningsPerShareDiluted_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zk2CbOJZgxw" title="Net (loss) income per Ordinary Share-Diluted">(1.06</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zwMkjiqmXruj" title="Net (loss) income per Ordinary Share-Basic"><span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____z7wItf1B9nqa" title="Net (loss) income per Ordinary Share-Diluted">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--EarningsPerShareBasic_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____z3xpKiqA16Sc" title="Net (loss) income per Ordinary Share-Basic"><span id="xdx_90E_eus-gaap--EarningsPerShareDiluted_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____z1JNdpgmfoSi" title="Net (loss) income per Ordinary Share-Diluted">0.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted earnings per share. For the Successor period from January 6 through June 30, 2026 and for the Predecessor periods from January 1 through January 5, 2026 and for the six months ended June 30, 2025, the Company had no dilutive shares.

<p id="xdx_894_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_znH9RnrXxDY1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Basic and diluted (loss) earnings per ordinary share for each of the period presented is calculated as follows: SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_496_20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_znSamzTJND7" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid; display: none"> </td> <td colspan="3" id="xdx_49D_20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zPAflvchxOQ3" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_496_20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zT0SYVnjO0Jh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Successor</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Predecessor</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 6 through June 30,</td><td style="padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the period from January 1 through 5,</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1pt; text-align: center">For the six months ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Numerators</td><td> </td> <td colspan="3"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_zShyLAjgteW2" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Net (loss) income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(105,668</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="border-left: Black 1pt solid; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(333</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">190,747</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Denominators</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-left: Black 1pt solid"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of Ordinary Shares outstanding-Basic and diluted*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____z5LuP49VbY3d" title="Weighted average number of Ordinary Shares outstanding-Basic"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zAToHLj0HKA9" title="Weighted average number of Ordinary Shares outstanding-Diluted">100,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zDYol7mi0oXa" title="Weighted average number of Ordinary Shares outstanding-Basic"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zBLBBrRblO3i" title="Weighted average number of Ordinary Shares outstanding-Diluted">22,640,989</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zKhpD8r8kK17" title="Weighted average number of Ordinary Shares outstanding-Basic"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zjDjpGy4IOgc" title="Weighted average number of Ordinary Shares outstanding-Diluted">3,200,050</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net (loss) income per Ordinary Share-Basic and diluted*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--EarningsPerShareBasic_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zq1GKiA1XJx8" title="Net (loss) income per Ordinary Share-Basic"><span id="xdx_905_eus-gaap--EarningsPerShareDiluted_pid_c20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_fKg_____zk2CbOJZgxw" title="Net (loss) income per Ordinary Share-Diluted">(1.06</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-left: Black 1pt solid"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--EarningsPerShareBasic_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____zwMkjiqmXruj" title="Net (loss) income per Ordinary Share-Basic"><span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_pid_c20260101__20260105__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____z7wItf1B9nqa" title="Net (loss) income per Ordinary Share-Diluted">(0.00</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--EarningsPerShareBasic_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____z3xpKiqA16Sc" title="Net (loss) income per Ordinary Share-Basic"><span id="xdx_90E_eus-gaap--EarningsPerShareDiluted_pid_c20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_fKg_____z1JNdpgmfoSi" title="Net (loss) income per Ordinary Share-Diluted">0.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-105668

-333

190747

100000

22640989

3200050

-1.06

-0.00

0.05

11. Related parties balances and transactions RELATED PARTY TRANSACTIONS The following is a list of the related parties with whom the Company conducted transactions during the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90E_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260106__20260630_zS4u6aHJgVkl">Successor period from January 6 through June 30, 2026 and the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_908_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20260101__20260105_zfD64icuXUtc"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT05TIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--FinancialDesignationPredecessorAndSuccessorFixedList_c20250101__20250630_zU0erhGulia6">Predecessor period from January 1 through 5, 2026 and for the six months ended June 30, 2025, and their relation with the Company: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 39%">Name of the related parties</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 59%; text-align: center">Relation with the Company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Mr. Lin#</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Chief executive officer and president of the management board</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Wojciech Kaszycki (“Mr. Kaszycki”)*</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Member of supervisory board</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Hubert Kowalski</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Chief technology officer</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Emilio Gomez (“Mr. Gomez”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Chief operating officer</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">GPA S.A.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Entity of which Mr. Gomez holds 66% of equity interests</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Santochi Co.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Entity to which the spouse of Mr. Gomez is a director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Kogom Ltd. (“Kogom”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Former Shareholder of the Company, 100% controlled by Mr. Gomez</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Mobilum Tech UAB*</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Mobilum OU*</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">TTP Ltd*</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">WKM Ltd*</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">WKM2 sp.z.o.o. (“WKM2”)*</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Kaszycki</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Handsfull#</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">100% controlled by Mr. Lin</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">Mr. Kaszychi ceased to be the member of supervisory board since February 1, 2026. All these entities and person are not related parties to the Group since February 1, 2026.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">#</td><td style="width: 5pt"></td><td style="text-align: justify">Mr. Lin became the controlling shareholder of the Group since January 6, 2026 and since then Handsfull became the related party to the Group.</td> </tr></table> SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260630_ztRQsl3E58D3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Successor As of June 30, 2026</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20251231_zilaOen9iUJe" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Predecessor As of December 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Amount due from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--WKM2Member_zh9kBq0cGXMf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherReceivablesNetCurrent_iI_z24vISEoKibf" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Amount Due from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Amount due from a related party represents advances to a related party for its operation. These amounts are interest free, unsecured and repayment on demand. <div><table cellpadding="0" cellspacing="0" id="xdx_309_134_zPnvkrBqNCX4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RELATED PARTY (Details)"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260630_zQcVguKg7wHb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">As of June 30, 2026</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20251231_zWwyOClfI4Je" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">As of December 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Accounts payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--HubertKowalskiMember_zrpCy30mWY2b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Hubert Kowalski</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">8,155</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--TTPLImitedMember_zZA39pm9gm6j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">TTP Limited</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,130</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--SantochiCoMember_zy2fhcooOZXg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Santochi Co.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">253</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableCurrent_iI_zbKsMoCxYGK6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> Accounts payable to related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8,155</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">19,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> Account payable to related parties represents payables to these related parties for their provision of service during the Company’s daily operation. <div id="xdx_C0C_gL3SORPTTTB-VB_z55iB7vPX8R7"><table cellpadding="0" cellspacing="0" id="xdx_306_134_zaqKicSUpMa7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RELATED PARTY (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260630_zqFyAiMA3ZPc" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20251231_zHJDqL3iX9J2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Amount due to a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--Mr.KaszychiMember_zTz1bwyIVeaj" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Mr. Kaszychi</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">—</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">8</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Amount due to related parties, non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesNoncurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--HandsfullMember_zZatyn4C17e" style="vertical-align: bottom; background-color: White"> <td>Handsfull</td><td> </td> <td style="text-align: left">US$</td><td style="text-align: right">299,142</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">US$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesNoncurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--MrLinMember_zKXjOQ6wSPhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Mr. Lin</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49,401</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesNoncurrent_iI_zj5kQAyGHuP4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Amount due to a related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">348,543</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> Mr. Lin and Handsfull became related party of the Group after the Reorganization on January 6, 2026. Current balance due to Handsfull represents advances from the related party for daily operation. Please refer to note 5 for the non-current balance due to Handsfull. Transactions with related parties <div><table cellpadding="0" cellspacing="0" id="xdx_30C_134_zoFU5pskMKpi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RELATED PARTY (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260106__20260630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_znRBJEOyqRzg" style="border-bottom: Black 1pt solid; text-align: center">Successor For the period from January 6 through June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49E_20250101__20250630__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zm5O4jFXJS8g" style="border-bottom: Black 1pt solid; text-align: center">Predecessor For the six months ended June 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Sales of service to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--RelatedPartyTransactionAxis__custom--GPASAMember_zvz8AsxfSpl3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">GPA S.A.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">90,369</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">389,401</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--RelatedPartyTransactionAxis__custom--WKMLtdMember_zCwPoZP1gv5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">WKM Ltd.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--RelatedPartyTransactionAxis__custom--MobilumTechUABMember_z9uuwPNHkkLf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Mobilum Tech UAB</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">78,320</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zEr2sOwsO0wc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Sales of service to related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">111,245</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">467,721</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Purchase of service from related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hus-gaap--RelatedPartyTransactionAxis__custom--TTPLImitedMember_z5MwZOLVi9Ld" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">TTP Limited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,297</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfGoodsAndServicesSold_hus-gaap--RelatedPartyTransactionAxis__custom--SantochiCoMember_zpCjj5sC6np8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Santochi Co.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,266</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfGoodsAndServicesSold_hus-gaap--RelatedPartyTransactionAxis__custom--HubertKowalskiMember_zxiRLIFqLvvg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hubert Kowalski</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,223</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfGoodsAndServicesSold_hus-gaap--RelatedPartyTransactionAxis__custom--KogomLtdMember_z0Civa6Q7unh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">KOGOM Ltd.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,326</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfGoodsAndServicesSold_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z31ubUeRblu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Purchase of service from related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">62,826</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">36,563</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Purchase of research and development service from a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ResearchAndDevelopmentExpense_hus-gaap--RelatedPartyTransactionAxis__custom--TTPLImitedMember_zA669NqeZFmb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">TTP Limited</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">128,364</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Interest accrued from related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestAndDebtExpense_hus-gaap--RelatedPartyTransactionAxis__custom--WKM2Member_zLcLKQXLXJy" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>WKM2</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InterestAndDebtExpense_hus-gaap--RelatedPartyTransactionAxis__custom--WKMLtdMember_zp9c0rvSf74l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">WKM Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,542</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestAndDebtExpense_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_znYwExXEl2zi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Interest accrued from related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,559</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Interest accrued to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--InterestIncomeExpenseNet_hus-gaap--RelatedPartyTransactionAxis__custom--HandsfullMember_zz4eBpxu3i2a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Handsfull</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,398</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InterestIncomeExpenseNet_hus-gaap--RelatedPartyTransactionAxis__custom--MrLinMember_zDq6qs2RMXNj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mr. Lin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestIncomeExpenseNet_hus-gaap--RelatedPartyTransactionAxis__custom--Mr.KaszyckiMember_zBBmXEwp1Hre" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Mr. Kaszycki</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,662</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InterestIncomeExpenseNet_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zKukivQpI7o4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Interest accrued to related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,662</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div>

Successor

Predecessor

SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260630_ztRQsl3E58D3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Successor As of June 30, 2026</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20251231_zilaOen9iUJe" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Predecessor As of December 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">US$</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Amount due from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--WKM2Member_zh9kBq0cGXMf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">WKM2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherReceivablesNetCurrent_iI_z24vISEoKibf" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Amount Due from a related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">US$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_306_134_zaqKicSUpMa7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RELATED PARTY (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20260630_zqFyAiMA3ZPc" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49B_20251231_zHJDqL3iX9J2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">US$</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Amount due to a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--Mr.KaszychiMember_zTz1bwyIVeaj" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Mr. Kaszychi</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">—</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">US$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">8</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Amount due to related parties, non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesNoncurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--HandsfullMember_zZatyn4C17e" style="vertical-align: bottom; background-color: White"> <td>Handsfull</td><td> </td> <td style="text-align: left">US$</td><td style="text-align: right">299,142</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">US$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesNoncurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--MrLinMember_zKXjOQ6wSPhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Mr. Lin</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49,401</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesNoncurrent_iI_zj5kQAyGHuP4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Amount due to a related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">348,543</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6594

8155

19130

253

8155

19383

299142

49401

348543

90369

389401

20876

78320

111245

467721

20277

12297

24266

41223

1326

62826

36563

128364

1542

1559

3398

367

13662

3765

13662

12. Subsequent Events SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of issuance of this financial statements, which was through July 28, 2026, and noted that there are no material subsequent events.

Reclassification of shares subject to redemption assumes that no Public Shareholders exercise their redemption rights with respect to their SPAC Ordinary Shares for a pro rata share of the funds in the Trust Account. Include: (i) 6,900,000 Public Shares, (ii) 80,000 Insider Shares, (iii) 1,645,000 Insider Shares held by the Sponsor and (iv) 203,100 Private Placement Shares. The underwriting fee of 5.0% of the trust balance remaining after redemptions is deducted from trust proceeds. Assumes that 25% of Public Shareholders, holding 1,725,000 SPAC Ordinary Shares, exercise their redemption rights for an aggregate payment of approximately $17,675,925 (based on the estimated per-share Redemption Price of approximately $10.25 per share) from the Trust Account. The remaining amount held in the Trust Account of approximately $53,027,775 is reclassified to equity. Company Ordinary Shares valuation is calculated based on the 25,000,000 Transaction Consideration Shares and 2,366,592 ARC Advisory Shares issued in connection with the Business Combination, each valued at $10.00 per share. The number of ARC Advisory Shares varies across redemption scenarios because such shares are required to constitute 4.9% of the total fully diluted post-Closing ownership. The ARC Advisory Shares will consist of 2,366,592 PubCo Class A Ordinary Shares, assuming no Redemptions of Public Shares; 2,277,712 PubCo Class A Ordinary Shares, assuming 25% Redemptions of Public Shares; 2,188,832 PubCo Class A Ordinary Shares, assuming 50% Redemptions of Public Shares; 2,099,951 PubCo Class A Ordinary Shares, assuming 75% Redemptions of Public Shares; and 2,011,071 PubCo Class A Ordinary Shares, assuming maximum Redemptions of Public Shares.